Frothingham v. Shaw
Massachusetts Supreme Judicial Court
Petition, to the Probate Court, by the executor of the will of Joseph Frothingham, for instructions as to the payment of a collateral inheritance tax on the residuary legacies. The case was heard on agreed facts, and came here by successive appeals from decrees of the Probate Court and of a single justice of this court finding that the tax was payable, and directing the executor to pay the same. The facts appear in the opinion.
1Opinion of the CourtMorton, J.
At the time of his death the testator was domiciled at Salem, in this Commonwealth, and his estate, except ' certain real estate situated here and appraised at $2,100, and cash in a savings bank in Salem amounting to $993, was, and for many years had been, in the hands of his agents in New York, and consisted,of bonds and stock of foreign corporations, a certificate of indebtedness of a foreign corporation, bonds secured by mortgage on real estate in New Hampshire, the makers living in New York, and of cash on deposit with a savings bank and with individuals in Brooklyn ; — the total being…
2Cases cited13 opinions
- Kirtland v. HotchkissSupreme Court of the United States · 1879
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- Stevens v. GaylordMassachusetts Supreme Judicial Court · 1814
- Wilkins v. EllettSupreme Court of the United States · 1870
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3Cited by37 opinions
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- Walker v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1915
- State v. SpokaneWashington Supreme Court · 1922
- Thomas G. Jewett, Jr. Inc. v. Keystone Driller Co.Massachusetts Supreme Judicial Court · 1933
- Rackemann v. TaylorMassachusetts Supreme Judicial Court · 1910
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