Attorney General v. Rafferty
Massachusetts Supreme Judicial Court
Infromation, filed in the Supreme Judicial Court on January 18, 1910, by the Attorney General, at the relation of the Treasurer and Receiver General against the administratrix of the estate of Alice Cumiskey, late of Boston, who died on March 12, 1892, alleging that $538.68- with interest was due from the defendant to the Commonwealth as collateral legacy and succession taxes under the provisions of St. 1891, c. 425. The case was submitted upon an agreed statement of facts…
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Infromation, filed in the Supreme Judicial Court on January 18, 1910, by the Attorney General, at the relation of the Treasurer and Receiver General against the administratrix of the estate of Alice Cumiskey, late of Boston, who died on March 12, 1892, alleging that $538.68- with interest was due from the defendant to the Commonwealth as collateral legacy and succession taxes under the provisions of St. 1891, c. 425. The case was submitted upon an agreed statement of facts to Rugg, J., who made a decree for the Attorney General in the sum of $1,078.53. The defendant appealed.
1Opinion of the CourtMorton, J.
The defendant admits that some of the property distributed by her was subject to an inheritance tax under St. 1891, c. 425, and that the tax has never been paid. She contends that she is protected from liability by the decrees of distribution of the Probate Court under which she acted. It is not disputed that the Probate Court had jurisdiction of the estate and we assume in the defendant’s favor that the decrees of distribution and the decrees allowing her accounts were all properly entered, and that she acted in good faith. No reference was made to the inheritance tax in any of the…
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