Legal Opinion

Phillips v. McCandlish

Massachusetts Supreme Judicial Court

Decided June 30, 1921PublishedCited by 7 opinions

Bill in equity, filed in the Supreme Judicial Court on December 8, 1920, by two of the four heirs at law and next of kin of E. Burt Phillips and of Martha Briggs Phillips, his wife, against Grace McCandlish, administratrix of the estate of John Mc-Candlish, Frank H. Stewart and two others of the heirs, to compel the defendant Stewart to apply so much of rcertain money, which had been placed in his possession under the provisions of an agreement described in the opinion, as…

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Bill in equity, filed in the Supreme Judicial Court on December 8, 1920, by two of the four heirs at law and next of kin of E. Burt Phillips and of Martha Briggs Phillips, his wife, against Grace McCandlish, administratrix of the estate of John Mc-Candlish, Frank H. Stewart and two others of the heirs, to compel the defendant Stewart to apply so much of rcertain money, which had been placed in his possession under the provisions of an agreement described in the opinion, as was necessary to the payment of inheritance and succession and estate taxes, both State and federal, due from the estate…

1Opinion of the CourtCarroll, J.

John McCandlish was trustee under the will of

E. Burt Phillips, which was admitted to probate in the county of Middlesex. In 1919, under the terms of the will, Walter E. Phillips, Alice B. Cornett, Balph B. Phillips and Otis S. Phillips (hereinafter called the heirs), became entitled to the trust estate. A part of this estate consisted of the sum of $41,800 represented by a certificate of deposit. The heirs were also the only heirs and next of kin of their mother, who died in this Commonwealth in 1918. On her estate there are due a federal estate tax of approximately $26,138.55 and a State…

2Cases cited12 opinions

  1. Swasey v. Jaques.Massachusetts Supreme Judicial Court · 1887
  2. Blount v. WheelerMassachusetts Supreme Judicial Court · 1908
  3. Green v. GaskillMassachusetts Supreme Judicial Court · 1900
  4. Allen v. HuntMassachusetts Supreme Judicial Court · 1913
  5. Holmes v. HolmesMassachusetts Supreme Judicial Court · 1907

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3Cited by7 opinions

  1. Merchants National Bank v. Merchants National BankMassachusetts Supreme Judicial Court · 1945
  2. Baker v. LangleyMassachusetts Supreme Judicial Court · 1923
  3. Derby v. DerbyMassachusetts Supreme Judicial Court · 1924
  4. Malden Trust Co. v. BrooksMassachusetts Supreme Judicial Court · 1931
  5. Morin v. EllisMassachusetts Supreme Judicial Court · 1934

2 more not listed; retrieve them via the Exa API.

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