Legal Opinion

Dana v. Gring

Massachusetts Supreme Judicial Court

Decided December 28, 1977PublishedCited by 28 opinions

1Opinion of the CourtHennessey, C.J.

The plaintiffs, as executors of the will of Helen Barnet Gring (Gring), commenced this action in the Probate Court for Middlesex County by a complaint for instructions, seeking the proper interpretation of a testamentary provision contained in the will of Frank B. McQuesten, Gring’s father. The executors sought instructions in order that they could (1) determine properly the value of Gring’s gross estate for Federal estate tax purposes, and (2) determine their duties and obligations with respect to pursuing a Federal estate tax refund claim. Although the Internal Revenue Service (I.R.S.) was…

2Cases cited28 opinions

  1. Commissioner v. Estate of BoschSupreme Court of the United States · 1967
  2. Blair v. CommissionerSupreme Court of the United States · 1937
  3. Morgan v. CommissionerSupreme Court of the United States · 1940
  4. Freuler v. HelveringSupreme Court of the United States · 1934
  5. Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943

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3Cited by28 opinions

  1. Markham, etc v. FayCourt of Appeals for the First Circuit · 1996
  2. State v. MitchellWisconsin Supreme Court · 1992
  3. Walker v. WalkerMassachusetts Supreme Judicial Court · 2001
  4. Powers v. WilkinsonMassachusetts Supreme Judicial Court · 1987
  5. Edinburg v. CaversMassachusetts Appeals Court · 1986

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

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