Legal Opinion
MERRILL TRUST COMPANY v. Johnson
Supreme Judicial Court of Maine
Decided February 12, 1963PublishedCited by 3 opinions
1Opinion of the CourtMarden, J.
On report from the Probate Court for Penobscot County upon petition in Equity for the abatement of an inheritance tax.
Henry J. Hart, late of Bangor, Maine died testate on January 12, 1959. During his lifetime he had made gifts in excess of $100,000.00 to Brown University, an educational institution incorporated under the laws of and operating in the State of Rhode Island. It is conceded that these gifts may be considered as gifts effective at death. Additionally Mr. Hart by his will bequeathed 5% of his residuary estate to Brown University. This fractional part of his residuary estate is by…
2Cases cited7 opinions
- Hazard v. Board of Tax CommissionersSupreme Court of Rhode Island · 1921
- McLaughlin v. PoucherSupreme Court of Connecticut · 1941
- Old Colony Trust Company v. McGowanSupreme Judicial Court of Maine · 1960
- Matthews v. JonesCourt of Appeals of Texas · 1952
- MacDonald v. StubbsSupreme Judicial Court of Maine · 1946
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3Cited by3 opinions
- National Newark & Essex Bank v. HartSupreme Judicial Court of Maine · 1973
- Estate of WilsonCalifornia Court of Appeal · 1968
- Flournoy v. Bank of AmericaCalifornia Court of Appeal · 1968