Legal Opinion
Amoskeag Trust Co. v. Trustees of Dartmouth College
Supreme Court of New Hampshire
Decided June 21, 1938PublishedCited by 31 opinions
1Opinion of the CourtWoodbury, J.
The question presented is one of local law (Williams v. State, 81 N. H. 341, 355; Edwards v. Slocum, 264 U. S. 61, 63), and the authorities in this state are unanimous to the effect that the federal estate tax, unless the will otherwise directs, “is to be paid out of the estate and charged pro rata to each beneficiary.” Fuller v. Gale, 78 N. H. 544, 546; Williams v. State, supra; Foster v. Farrand, 81 N. H. 448, 450.
Counsel for the specific legatees admit that these authorities are in point but suggest that we re-examine and overrule them for the reason that they are based upon inadequate and…
2Cases cited8 opinions
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Edwards v. SlocumSupreme Court of the United States · 1924
- In Re the Accounting of HamlinNew York Court of Appeals · 1919
- Plunkett v. Old Colony Trust Co.Massachusetts Supreme Judicial Court · 1919
- People v. Northern Trust Co.Illinois Supreme Court · 1919
3 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Adams v. Buffalo Forge Co.Supreme Judicial Court of Maine · 1982
- In Re Gallagher's WillNew Mexico Supreme Court · 1953
- Cuppett v. NeillyWest Virginia Supreme Court · 1958
- Pearcy v. Citizens Bank & Trust Co.Indiana Court of Appeals · 1951
26 more not listed; retrieve them via the Exa API.