Welch v. City of Boston
Massachusetts Supreme Judicial Court
Contract by the trustees under the will of Marianne H. Dwight, who died on August 31, 1912, at York in the State of Maine, being a resident of that State, against the city of Boston, for $210, the amount of a tax paid by the plaintiffs under protest on January 18, 1915, with interest thereon from that date.
Read the full summary
Contract by the trustees under the will of Marianne H. Dwight, who died on August 31, 1912, at York in the State of Maine, being a resident of that State, against the city of Boston, for $210, the amount of a tax paid by the plaintiffs under protest on January 18, 1915, with interest thereon from that date. Writ dated January 18, 1915. In the Superior Court the case was submitted to King, J., upon an agreed statement of facts, the essential part of which is stated in the opinion. The judge found the facts to be as stated, and at the request of both parties reported the case for determination…
1Opinion of the CourtRugg, C. J.
This is an action to recover a tax paid under protest. The plaintiffs are trustees appointed by the Probate Court of York County-in the State of Maine, under the will of a testatrix who at the time of her decease was and for a long time previous thereto had been domiciled in that county arid State. All the beneficiaries under the trust are domiciled in the State of California. The corpus of the trust fund, so far as concerns the tax here in question, consists entirely of stocks and bonds of corporations foreign to this Commonwealth. These bonds and certificates of stock always have been…
2Cases cited16 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Kirtland v. HotchkissSupreme Court of the United States · 1879
- Southern Pacific Co. v. KentuckySupreme Court of the United States · 1911
- Hawley v. City of MaldenSupreme Court of the United States · 1914
- Buck v. BeachSupreme Court of the United States · 1907
11 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- National Shawmut Bank v. JoyMassachusetts Supreme Judicial Court · 1944
- Greenough v. Tax Assessors of NewportSupreme Court of the United States · 1947
- Harrison v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1930
- Bellows Falls Power Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1915
- Maguire v. Tax CommissionerMassachusetts Supreme Judicial Court · 1918
17 more not listed; retrieve them via the Exa API.