Whiton v. Balch
Massachusetts Supreme Judicial Court
Contract by the collector of taxes of Newburyport against the defendant personally under R. L. c. 13, § 33, as stated in the opinion. Writ in the Superior Court dated July 15, 1909. The defendant filed the “ answers in abatement,” and the plaintiff the demurrers thereto, which are described in the opinion. The demurrers were heard and overruled by Hardy, J. The plaintiff appealed.
1Opinion of the CourtLoring, J.
By R. L. c. 13, § 33, it is provided that if a tax is assessed upon the estate of a deceased person and a demand therefor is made upon the executor of his will, and after receiving money applicable thereto the executor does not pay the tax, he “ shall be personally liable therefor as for his own tax.”
The action in this case is brought to enforce this liability by reason of a tax assessed upon the defendant as “ an executor of the will and estate ” of one James N. Balch, who is alleged in the declaration to have died a resident of Newburyport. The defendant filed two answers in abatement. In…
2Cases cited5 opinions
- Langdon v. PotterMassachusetts Supreme Judicial Court · 1814
- Caverly v. McOwenMassachusetts Supreme Judicial Court · 1878
- Suit v. WoodhallMassachusetts Supreme Judicial Court · 1875
- Glackan v. CommonwealthCourt of Appeals of Kentucky · 1860
- Mountford v. Cunard Steamship Co.Massachusetts Supreme Judicial Court · 1909
3Cited by9 opinions
- Charles I. Hosmer, Inc. v. CommonwealthMassachusetts Supreme Judicial Court · 1939
- White v. E. T. Slattery Co.Massachusetts Supreme Judicial Court · 1920
- Chandler v. DunlopMassachusetts Supreme Judicial Court · 1942
- Bartlett v. TuftsMassachusetts Supreme Judicial Court · 1922
- Means v. LeveroniMassachusetts Supreme Judicial Court · 1937
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