Sohier v. Eldredge
Massachusetts Supreme Judicial Court
Bill of interpleader filed by one of the executors and trastees under the will of John W. Trull. The bill alleged that Trull died at Newton April 12, 1867, leaving a will, made November 11,1858, which was proved and allowed in the probate court for Middlesex May 28,1867, as his last will and testament, and the probate thereof affirmed in this court on appeal; that by this will he devised to Elizabeth Eldredge (who was his only child, and at the time of his death was…
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Bill of interpleader filed by one of the executors and trastees under the will of John W. Trull. The bill alleged that Trull died at Newton April 12, 1867, leaving a will, made November 11,1858, which was proved and allowed in the probate court for Middlesex May 28,1867, as his last will and testament, and the probate thereof affirmed in this court on appeal; that by this will he devised to Elizabeth Eldredge (who was his only child, and at the time of his death was fifty-one years old and a widow without issue) the use and improvement during her life of his dwelling-house in Boston, and…
1Opinion of the CourtAmes, J.
1. There can be no doubt that the money paid by the plaintiff and his coexecutor as the legacy and succession taxes upon the value of Elizabeth Eldredge’s beneficial interest in the testator’s real and personal estate, under his last will and testament, was properly chargeable against such funds belonging to her as came into their hands as income, and was not a charge against the capital or principal of the fund which they were to hold until her decease. It is plainly the meaning of the statute of the United States, usually known as the internal revenue law, passed June 30,1864, (U. S. St.…
2Cases cited1 opinion
- Parsons v. WinslowMassachusetts Supreme Judicial Court · 1820
3Cited by22 opinions
- Warren v. PazoltMassachusetts Supreme Judicial Court · 1909
- Parkhurst v. GinnMassachusetts Supreme Judicial Court · 1917
- Frazer v. First Nat. Bank of MobileSupreme Court of Alabama · 1938
- Dexter v. PhillipsMassachusetts Supreme Judicial Court · 1876
- Jordan v. JordanMassachusetts Supreme Judicial Court · 1906
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