Carter v. Story
Supreme Court of New Hampshire
Appeal, from a decree of the probate court disallowing the plaintiffs claim that certain legacies in the will of Mary M. Dow were subject to the inheritance tax. Transferred without a ruling from the November term, 1910, of the superior court by Pike, J., on an agreed statement of facts.
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Appeal, from a decree of the probate court disallowing the plaintiffs claim that certain legacies in the will of Mary M. Dow were subject to the inheritance tax. Transferred without a ruling from the November term, 1910, of the superior court by Pike, J., on an agreed statement of facts. The will bequeathed $1,000 to the New Hampshire Baptist Convention, and also contained another legacy of the same amount to the same beneficiary, the income of which is to be used for the purposes of the convention. The Union Avenue Baptist Church of Lakeport was given $3,000, the income of which is to be…
1Opinion of the CourtWalker, J.
Under the will, the Union Avenue Baptist Church receives for the purposes of the church the income derived from the investment of $3,000. The church holds the principal fund as a trustee and <^an only use the income; and since the income can only be used for church purposes, it follows upon the authority of Carter v. Eaton, 75 N. H. 560, that the legacy is not subject to the inheritance tax.
For the same reason, the legacies to the Baptist Convention are not chargeable with that tax or burden, unless, as claimed by the state, the convention holds the income for the purpose of religious and…
2Cases cited2 opinions
- Carter v. WhitcombSupreme Court of New Hampshire · 1908
- Carter v. EatonSupreme Court of New Hampshire · 1910