Old Colony Trust Co. v. Treasurer & Receiver General
Massachusetts Supreme Judicial Court
Petition under St. 1909, c. 490, Part IV, § 20, filed in the Probate Court on June 15,1921, by the executor of the will of Charles L. Willoughby, late of BrooHine, for the abatement of an additional inheritance tax in the amount of $7,022.54, assessed upon the right of the residuary legatee to the residue of the estate and paid under protest by the petitioner under the provisions of the fourteenth paragraph of the will.
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Petition under St. 1909, c. 490, Part IV, § 20, filed in the Probate Court on June 15,1921, by the executor of the will of Charles L. Willoughby, late of BrooHine, for the abatement of an additional inheritance tax in the amount of $7,022.54, assessed upon the right of the residuary legatee to the residue of the estate and paid under protest by the petitioner under the provisions of the fourteenth paragraph of the will. The fourteenth paragraph of the will was as follows: “It is my desire that all inheritance and other taxes on the legacies, devises or distributive shares of my estate, if…
1Opinion of the CourtPierce, J.
Charles L. Willoughby died on January 9, 1919, a resident of Brookline in this Commonwealth. His will and codicil were allowed, and the petitioner was appointed executor thereof by a decree of the Probate Court of Norfolk County on February 26,1919. The property of the testator at his death was worth approximately $1,527,000 and consisted of real estate in Massachusetts worth $22,000, real estate in Illinois worth $875,000, and securities and other personal property approximately worth $630,-000. The securities included stock in corporations organized under the laws of Illinois, New Jersey…
2Cases cited18 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- United States v. PerkinsSupreme Court of the United States · 1896
- In Re the Accounting of HamlinNew York Court of Appeals · 1919
- City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
- Plunkett v. Old Colony Trust Co.Massachusetts Supreme Judicial Court · 1919
13 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- State v. SpokaneWashington Supreme Court · 1922
- Bingham's Administrator v. CommonwealthCourt of Appeals of Kentucky · 1922
- Cabot v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1929
- Estate of AtwellCalifornia Court of Appeal · 1948
- In re Fish's EstateMichigan Supreme Court · 1922
15 more not listed; retrieve them via the Exa API.