Plunkett v. Old Colony Trust Co.
Massachusetts Supreme Judicial Court
Bill in equity, filed in the Supreme Judicial Court on May 21, 1919, by the executors of the will of William B. Plunkett, late of Adams, praying for instructions as to whether the United States estate tax assessed upon the estate of the testator, amounting to $72,476.15, was to be paid entirely out of the residue of the testator’s estate or whether it should be borne pro rata by all the legatees and devisees under the will.
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Bill in equity, filed in the Supreme Judicial Court on May 21, 1919, by the executors of the will of William B. Plunkett, late of Adams, praying for instructions as to whether the United States estate tax assessed upon the estate of the testator, amounting to $72,476.15, was to be paid entirely out of the residue of the testator’s estate or whether it should be borne pro rata by all the legatees and devisees under the will. The case came on to be heard before Crosby, J., who reserved it upon the pleadings for determination by the full court.
1Opinion of the CourtRugg, C. J.
This case is reserved upon the pleadings for the determination of this court. The material facts are that William B. Plunkett, late of Adams in the county of Berkshire, died testate on the twenty-fifth of October, 1917, leaving as his heirs at law two sons, each of whom had children, and one of whom has since deceased. His will was executed on the fifteenth of September, 1909, the first codicil on the twenty-third of October, 1911, and the second codicil on the nineteenth of July, 1917. None of these testamentary instruments contain any provision respecting the payment of *472succession or…
2Cases cited10 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- United States v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of the United States · 1918
- In Re the Accounting of HamlinNew York Court of Appeals · 1919
- City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
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3Cited by52 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Turner v. ColeSupreme Court of New Jersey · 1935
- Bemis v. ConverseMassachusetts Supreme Judicial Court · 1923
- Farris ex rel. Dorsky v. GossSupreme Judicial Court of Maine · 1948
- City of Worcester v. QuinnMassachusetts Supreme Judicial Court · 1939
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