Legal Opinion

Pratt v. Dean

Massachusetts Supreme Judicial Court

Decided September 14, 1923PublishedCited by 20 opinions

1Opinion of the CourtRugg, C.J.

These are three suits in equity brought in the Probate Court as to inheritance, succession and estate taxes assessed respecting estates and properties because of the death of Charles A. Dean, testate, late of Weston in this Commonwealth. On October 21, 1909, the testator with others executed a declaration of trust concerning certain real estate in Boston of which they held the title. This is known as the Dean building trust. The present trustees are Waldo E. Pratt, Eleanor H. D. Pearse and George F. Larcom. By the terms of this trust as altered and amended the net income was payable to…

2Cases cited30 opinions

  1. New York Trust Co. v. EisnerSupreme Court of the United States · 1921
  2. Dodge v. OsbornSupreme Court of the United States · 1916
  3. Snyder v. MarksSupreme Court of the United States · 1883
  4. Regal Drug Corp. v. WardellSupreme Court of the United States · 1922
  5. Tyler v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1917

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3Cited by20 opinions

  1. Wellesley College v. Attorney GeneralMassachusetts Supreme Judicial Court · 1943
  2. The People v. McCormickIllinois Supreme Court · 1927
  3. Worcester County National Bank v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1931
  4. Leahy v. Old Colony Trust Co.Massachusetts Supreme Judicial Court · 1950
  5. Saltonstall v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1926

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