Williams v. Inhabitants of Milton
Massachusetts Supreme Judicial Court
Four petitions to the Superior Court under St. 1909, c. 490, Part I, § 76, by the trustees of the Boston Personal Property Trust, in the first three cases appealing from refusals of the assessors respectively of the town of Milton, the city of Waltham and the town of Brookline to abate taxes assessed on April 1, 1911, on personal property held by the petitioners as such trustees alleged to be apportionable under St. 1909, c. 490, Part I, § 23, cl. 5, to beneficiaries or…
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Four petitions to the Superior Court under St. 1909, c. 490, Part I, § 76, by the trustees of the Boston Personal Property Trust, in the first three cases appealing from refusals of the assessors respectively of the town of Milton, the city of Waltham and the town of Brookline to abate taxes assessed on April 1, 1911, on personal property held by the petitioners as such trustees alleged to be apportionable under St. 1909, c. 490, Part I, § 23, cl. 5, to beneficiaries or trustees whose places of residence were respectively in Milton, Waltham and Brookline, and in the fourth case appealing from…
1Opinion of the CourtLoring, J.
These are four petitions for the abatement of taxes assessed upon the plaintiffs as trustees of the Boston Personal Property Trust. The Boston taxes were assessed on the theory that the property held by the plaintiffs under that trust was partnership property to be assessed under St. 1909, c. 490, Part I, § 27, in Boston where the partnership (if there was a partnership) had its place of business. The other taxes were assessed upon the theory that the property held by the plaintiffs under that trust was held by them as trust property the income of which was payable to another person and was…
2Cases cited10 opinions
- Hussey v. ArnoldMassachusetts Supreme Judicial Court · 1904
- Gleason v. McKayMassachusetts Supreme Judicial Court · 1883
- Phillips v. BlatchfordMassachusetts Supreme Judicial Court · 1884
- Mayo v. MoritzMassachusetts Supreme Judicial Court · 1890
- Williams v. City of BostonMassachusetts Supreme Judicial Court · 1911
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3Cited by111 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Hecht v. MalleySupreme Court of the United States · 1924
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Industrial Finance Corp. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1975
- Schumann-Heink v. FolsomIllinois Supreme Court · 1927
106 more not listed; retrieve them via the Exa API.