Crocker v. Shaw
Massachusetts Supreme Judicial Court
Petition to the Probate Court for instructions as to the payment of a tax under St. 1891, c. 425. The court ruled that the property was subject to the payment of the tax, and the petitioner appealed. Hearing before Hammond, J., who, at the request of the petitioner, reserved the case upon the pleadings and an agreed statement of facts for the consideration of the full court. The facts appear in the opinion.
1Opinion of the CourtMorton, J.
This was a petition for instructions to the Probate Court by the petitioner as trustee under two indentures dated in 1865 and 1885 respectively, and executed by Frances W. Ladd and her husband, Alfred Ladd, by which certain property was conveyed by the said Frances to the petitioner in trust to pay over the net income to her during her life, and after her death, subject to a provision in favor of her daughter, which has become inoperative by reason of the daughter’s death before that of the mother, to convey and transfer the principal to such persons as she should appoint by her last will.…
2Cases cited4 opinions
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- In Re the Estate of GreenNew York Court of Appeals · 1897
- Emmons v. ShawMassachusetts Supreme Judicial Court · 1898
3Cited by32 opinions
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
- Attorney General v. StoneMassachusetts Supreme Judicial Court · 1911
- State Street Trust Co. v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
- Minot v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
- Saltonstall v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1926
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