Hill v. Treasurer & Receiver General
Massachusetts Supreme Judicial Court
Petition, filed in the Probate Court for the county of Suffolk on March 19, 1917, under St. 1909, c. 490, Part IV, §§ 20, 21, by the executors of the will of Warren M. Hill, late of Boston, against the Treasurer and Receiver General for the abatement of a legacy and succession tax alleged to have been assessed unlawfully by an excess of $2,126.10, because in determining the amount of the property on which the tax should be imposed the Tax Commissioner failed to deduct from…
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Petition, filed in the Probate Court for the county of Suffolk on March 19, 1917, under St. 1909, c. 490, Part IV, §§ 20, 21, by the executors of the will of Warren M. Hill, late of Boston, against the Treasurer and Receiver General for the abatement of a legacy and succession tax alleged to have been assessed unlawfully by an excess of $2,126.10, because in determining the amount of the property on which the tax should be imposed the Tax Commissioner failed to deduct from the amount of a fund appointed to certain persons by the will of the testator the part of such fund which had been…
1Opinion of the CourtRugg, C. J.
This is a petition under the tax act, St. 1909, c. 490, Part IV, §§ 20, 21, for the abatement of a succession tax. The relevant facts are that William H. Hill died in 1913, a resident of this Commonwealth. He created by will a trust fund, of which his son, Warren M. Hill, was given the income during his life, and general power of appointment of the principal by will. The son died in 1915, having exercised the power. He left debts exceeding his own property by more than $100,000. The tax commissioner levied a succession tax on the entire fund appointed, so far as taxable, on the basis of the…
2Cases cited10 opinions
- Walker v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1915
- Clapp v. IngrahamMassachusetts Supreme Judicial Court · 1879
- Minot v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
- Emmons v. ShawMassachusetts Supreme Judicial Court · 1898
- Attorney General v. ClarkMassachusetts Supreme Judicial Court · 1915
5 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- National Shawmut Bank v. JoyMassachusetts Supreme Judicial Court · 1944
- Eaton, Crane & Pike Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1921
- Minot v. PaineMassachusetts Supreme Judicial Court · 1918
- Hogarth-Swann v. WeedMassachusetts Supreme Judicial Court · 1931
- Pitman v. PitmanMassachusetts Supreme Judicial Court · 1943
24 more not listed; retrieve them via the Exa API.