Legal Opinion

Kingsbury v. Bazeley

Supreme Court of New Hampshire

Decided June 2, 1908PublishedCited by 10 opinions

Bill in Equity, by the executors of the will of Julia Beatrice Thayer, asking for a construction of the will and advice as to the duty of the executors. Transferred from the October term, 1907, of the superior court by Chamberlin, J. The questions submitted are stated in the opinion.

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Bill in Equity, by the executors of the will of Julia Beatrice Thayer, asking for a construction of the will and advice as to the duty of the executors. Transferred from the October term, 1907, of the superior court by Chamberlin, J. The questions submitted are stated in the opinion. The seventh clause of the will is as follows: “ In memory of my sister, Jennie Evelyn Ball, I give and bequeath to my niece, Margaret Chapin Bazeley, and to Mrs. Louis Derr of Brookline, Massachusetts, the sum of one hundred thousand dollars, to be used by them or the survivor of them, or their successors, for…

1Opinion of the CourtParsons, C. J.

The questions submitted are: (1) From what time and at what rate is interest payable upon the pecuniary legacies given by the will ? (2) Whether any inheritance or succes sion taxes payable upon the bequest made by the seventh clause of the will are a charge against the estate or the legacy ? (3) Whether such taxes imposed upon property by other states should be charged as an expense of administration, or deducted pro rata from all legacies, as to which such taxes are not expressly by the will charged upon the estate ?

Ordinarily, in the absence of any provision in the will as to the time of…

2Cases cited5 opinions

  1. Matter of Estate of SwiftNew York Court of Appeals · 1893
  2. In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
  3. Greves v. ShawMassachusetts Supreme Judicial Court · 1899
  4. Callahan v. WoodbridgeMassachusetts Supreme Judicial Court · 1898
  5. Hooper v. ShawMassachusetts Supreme Judicial Court · 1900

3Cited by10 opinions

  1. Cuppett v. NeillyWest Virginia Supreme Court · 1958
  2. Williams v. StateSupreme Court of New Hampshire · 1924
  3. Hoffmeister v. AmbergWisconsin Supreme Court · 1916
  4. Fuller v. GaleSupreme Court of New Hampshire · 1918
  5. Bugbee v. RoeblingSupreme Court of New Jersey · 1920

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