Kinney v. Treasurer & Receiver General
Massachusetts Supreme Judicial Court
Bill in equity, filed in the Probate Court for the county of Middlesex on July 14, 1910, by the executor of the will of George H. Rugg, late of Claremont in the county of Sullivan in the State of New Hampshire, who died there on July 14, 1909, and whose will was allowed by the Probate Court of the State of New Hampshire for the county of Sullivan on September 25, 1909, praying for instructions as to what parts,, if any, of the property of the plaintiff’s testator, real and…
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Bill in equity, filed in the Probate Court for the county of Middlesex on July 14, 1910, by the executor of the will of George H. Rugg, late of Claremont in the county of Sullivan in the State of New Hampshire, who died there on July 14, 1909, and whose will was allowed by the Probate Court of the State of New Hampshire for the county of Sullivan on September 25, 1909, praying for instructions as to what parts,, if any, of the property of the plaintiff’s testator, real and personal, were at the death of the testator within the jurisdiction of this Commonwealth, and also as to what tax, if…
1Opinion of the CourtKnowlton, C. J.
This is a bill in equity brought by the executor of a foreign will for instructions as to whether certain promissory notes secured by mortgages upon real estate in Massachusetts, and one note secured by an assignment of an interest in a real estate trust, all belonging to the testator at the time of his death, are subject to a succession tax under the laws of this Commonwealth. The notes were all in his possession at his domicil in New Hampshire.
The Ot. 1907, c. 563, § 1, as amended by St. 1909, c. 268, and by St. 1909, c. 527, § 1, under which the defendant claims the tax, includes “All…
2Cases cited10 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- Bristol v. Washington CountySupreme Court of the United States · 1900
- Savings & Loan Society v. Multnomah CountySupreme Court of the United States · 1898
- McCurdy v. McCurdyMassachusetts Supreme Judicial Court · 1908
- Mumford v. SewallOregon Supreme Court · 1883
5 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Armburg v. Boston & Maine RailroadMassachusetts Supreme Judicial Court · 1931
- Dana v. TreasurerMassachusetts Supreme Judicial Court · 1917
- Harrison v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1930
- Priestley v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1918
- Bliss v. BlissMassachusetts Supreme Judicial Court · 1915
22 more not listed; retrieve them via the Exa API.