Martin v. New England Deaconess Hospital

The executors of the will of Elroy W. Houghton, late of Brookline, a childless widower, who died on November 8, 1949, petition for instructions with respect to United States estate taxes and Massachusetts legacy and succession taxes. From a decree giving such instructions, dated June 8, 1951, the New England Deaconess Hospital, and also Earle D. Martin and Old Colony Trust Company, trustees under the will of Bertha Houghton, residuary legatees under the will of Elroy W. Houghton, appealed.

By his will the testator gave many legacies to business associates and others, and gave the residue to…