Attorney General v. Laycock
Massachusetts Supreme Judicial Court
«Information in equity, filed in the Supreme Judicial Court on June 1,1914, by the Attorney General at the relation of the Treasurer and Receiver General, against the administratrix of the estate of Mary G. Clines, late of Lawrence, who died on February 28, 1909, to recover $32.82, which was determined by the tax commissioner to be due upon the estate of the intestate as a succession tax under St. 1907, c. 563, as codified in St. 1909, c. 490, Part IV.
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«Information in equity, filed in the Supreme Judicial Court on June 1,1914, by the Attorney General at the relation of the Treasurer and Receiver General, against the administratrix of the estate of Mary G. Clines, late of Lawrence, who died on February 28, 1909, to recover $32.82, which was determined by the tax commissioner to be due upon the estate of the intestate as a succession tax under St. 1907, c. 563, as codified in St. 1909, c. 490, Part IV. In her answer the defendant alleged that the estate of her intestate had consisted wholly of money appraised at $1,094.15, that the defendant…
1Opinion of the CourtRugg, C. J.
The facts material to this decision are that Mary G. Clines died intestate in February, 1909, and the defendant was *148appointed administratrix of her estate in the following May. She filed an inventory showing that the entire estate consisted of $1,094.15 in money. On January 19, 1911, the tax commissioner, in execution of the power conferred by the tax act, St. 1909, c. 490, Part IV, § 19, determined the value of this property to be $1,094.15, and gave due notice. On September 11, 1912, no account then having been allowed, he determined the amount of the collateral inheritance tax due to be…
2Cases cited3 opinions
- Attorney General v. StoneMassachusetts Supreme Judicial Court · 1911
- Callahan v. WoodbridgeMassachusetts Supreme Judicial Court · 1898
- Attorney General v. SkehillMassachusetts Supreme Judicial Court · 1914
3Cited by5 opinions
- Watson v. EricksonMassachusetts Supreme Judicial Court · 1931
- Whitney v. Tax CommissionerMassachusetts Supreme Judicial Court · 1919
- Old Colony Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1959
- Boston Safe Deposit & Trust Co. v. Commissioner of RevenueMassachusetts Appeals Court · 1983
- Greenfield v. Commissioner of RevenueMassachusetts Appeals Court · 1982