Legal Opinion
Beals v. Magenis
Massachusetts Supreme Judicial Court
Decided December 30, 1940PublishedCited by 26 opinions
1Opinion of the CourtRonan, J.
These are appeals from decrees of the Probate Court of Berkshire County, adjudging that each of the bequests given to the appellants under the will of their aunt, Grace M. Butcher, was subject to a deduction for the payment of the Massachusetts legacy and succession tax assessed upon said bequest, and to a further deduction amounting to a sum which was a just and reasonable- proportion of the Federal estate tax allocated to each bequest, and that each bequest had been fully paid.
The testatrix, Grace M. Butcher, a resident of Williams-town in this Commonwealth, died on May 30, 1938. Her will,…
2Cases cited36 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Milliken v. United StatesSupreme Court of the United States · 1931
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
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3Cited by26 opinions
- First National Bank v. Judge Baker Guidance CenterMassachusetts Appeals Court · 1982
- Bank of New York v. BlackSupreme Court of New Jersey · 1958
- Fiduciary Trust Co. v. First National Bank of Colorado SpringsMassachusetts Supreme Judicial Court · 1962
- Buffinton v. MasonMassachusetts Supreme Judicial Court · 1951
- Ferguson v. Massachusetts Audubon SocietyMassachusetts Supreme Judicial Court · 1944
21 more not listed; retrieve them via the Exa API.