Legal Opinion
Curtis v. COMMISSIONER OF CORPORATIONS & TAXATION.
Massachusetts Supreme Judicial Court
Decided December 17, 1959PublishedCited by 14 opinions
1Opinion of the CourtCutter, J.
This is a petition in equity under G. L. c. 65, § 27 (as amended through St. 1953, c. 654, § 90), by the trustee under the will of Horatio Davis against the commissioner of corporations and taxation (the commissioner), in which the executor and trustee under the will of Maria D. Hastings has been joined as a party, for the abatement of a legacy tax. Horatio died on February 25, 1910, leaving property in trust to pay income to two nieces Susan Benson and Maria Hastings “or such of them as shall be living at the respective times of payment . . . during the life of the . . . survivor . . . and…
2Cases cited26 opinions
- National Shawmut Bank v. JoyMassachusetts Supreme Judicial Court · 1944
- Walker v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1915
- Clapp v. IngrahamMassachusetts Supreme Judicial Court · 1879
- Fiduciary Trust Co. v. MishouMassachusetts Supreme Judicial Court · 1947
- Kates's EstateSupreme Court of Pennsylvania · 1925
21 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Fiduciary Trust Co. v. First National Bank of Colorado SpringsMassachusetts Supreme Judicial Court · 1962
- DiStefano v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1985
- Old Colony Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1964
- Green v. COMMISSIONER OF CORPORATIONS & TAXATION.Massachusetts Supreme Judicial Court · 1973
- Beals v. COMMISSIONER OF CORPORATIONS & TAXATIONMassachusetts Supreme Judicial Court · 1976
9 more not listed; retrieve them via the Exa API.