Balch v. Shaw
Massachusetts Supreme Judicial Court
Petition, to the Probate Court of Suffolk County, by the trustees under a deed of trust of Belinda L. Randall, for instruetians as to the payment of a collateral inheritance tax. The judge entered a decree, the nature of which appears in the opinion, and an appeal was taken. Knowlton, J., reported the case for the consideration of the full court. The facts appear in the opinion.
1Opinion of the CourtLathrop, J.
The material facts in this case are these: On April 27,1892, Belinda L. Randall made a deed of trust by which she gave to Francis Y. Balch and William Minot property valued at $537,657, in trust to apply the income to the payment of annuities to certain persons during their lives, and of one annuity from and after the death of the settlor, and to pay the remainder of the income to the settlor during her life. The trust deed then provided for the disposition of the principal of the fund, after the settlor’s death, as follows: “ 3. At my decease the balance of the property (including the…
2Cases cited2 opinions
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- Emmons v. ShawMassachusetts Supreme Judicial Court · 1898
3Cited by10 opinions
- Carter v. WhitcombSupreme Court of New Hampshire · 1908
- Masonic Education & Charity Trust v. City of BostonMassachusetts Supreme Judicial Court · 1909
- Old Colony Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1954
- Cochran v. McLaughlinSupreme Court of Connecticut · 1942
- Pierce v. StevensMassachusetts Supreme Judicial Court · 1910
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