Tyler v. Treasurer & Receiver General
Massachusetts Supreme Judicial Court
Two petitions, filed in the Probate Court for the county of Suffolk on October 10, 1916, under St. 1909, c. 490, Part IV, § 20, respectively by the administratrix of the estate of Frank J. Tyler and the executrix of the will of Charles W. Parker against the Treasurer and Receiver General for the abatement of succession taxes alleged to have been assessed unlawfully upon payments made to the beneficiaries under certain policies of life insurance; and an Information in equity,…
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Two petitions, filed in the Probate Court for the county of Suffolk on October 10, 1916, under St. 1909, c. 490, Part IV, § 20, respectively by the administratrix of the estate of Frank J. Tyler and the executrix of the will of Charles W. Parker against the Treasurer and Receiver General for the abatement of succession taxes alleged to have been assessed unlawfully upon payments made to the beneficiaries under certain policies of life insurance; and an Information in equity, filed in the Supreme Judicial Court on November 29,1916, by the Attorney General against the widow of William H.…
1Opinion of the CourtRugg, C. J.
The question raised in these eases is whether money paid to the beneficiary under a policy of life insurance is subject to the succession tax. The policies here in issue all are well recognized forms of genuine life insurance. Manifestly money so paid does not pass “by will, or by the laws regulating intestate succession.” But it is contended in behalf of the Treasurer and Receiver General that it is comprehended with these words of St. 1912, c. 678, § 1, as amended by St. 1913, c. 498: “All property within the jurisdiction of the Commonwealth, corporeal or incorporeal, and any interest…
2Cases cited17 opinions
- Central Bank of Washington v. HumeSupreme Court of the United States · 1888
- Campbell v. New England Mutual Life InsuranceMassachusetts Supreme Judicial Court · 1867
- Commonwealth v. WetherbeeMassachusetts Supreme Judicial Court · 1870
- Gould v. EmersonMassachusetts Supreme Judicial Court · 1868
- Burrage v. County of BristolMassachusetts Supreme Judicial Court · 1911
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3Cited by59 opinions
- Cleary v. Cardullo's, Inc.Massachusetts Supreme Judicial Court · 1964
- National Shawmut Bank v. JoyMassachusetts Supreme Judicial Court · 1944
- Gurnett v. Mutual Life InsuranceIllinois Supreme Court · 1934
- The Equitable Life Assurance Society of the United States v. Sandra Porter-Englehart, Sandra Porter-EnglehartCourt of Appeals for the First Circuit · 1989
- Barbin v. MooreSupreme Court of New Hampshire · 1932
54 more not listed; retrieve them via the Exa API.