Legal Opinion
Putnam v. Putnam
Massachusetts Supreme Judicial Court
Decided September 20, 1974PublishedCited by 47 opinions
1Opinion of the CourtWilkins, J.
We are here presented with the question whether, in the funding of a testamentary trust for his wife, Stephen Phillips (Phillips) intended that his estate take advantage of the maximum marital deduction allowable under the Federal estate tax law. If we conclude that Phillips had such an intention in the funding of the marital trust, we must then resolve the apparent conflict between that intention and a provision in his will which by its terms places the burden on the marital trust to satisfy inheritance taxes on future interests in that trust. The Internal Revenue Service has taken the…
2Cases cited29 opinions
- Jackson v. United StatesSupreme Court of the United States · 1964
- Fitts v. PowellMassachusetts Supreme Judicial Court · 1940
- Mazzola v. MyersMassachusetts Supreme Judicial Court · 1973
- Adele H. Dodd and William A. Dodd, Executors of the Estate of John A. Dodd, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1965
- Boston Safe Deposit & Trust Co. v. PrindleMassachusetts Supreme Judicial Court · 1935
24 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Berman v. SandlerMassachusetts Supreme Judicial Court · 1980
- First National Bank v. Judge Baker Guidance CenterMassachusetts Appeals Court · 1982
- Clymer v. MayoMassachusetts Supreme Judicial Court · 1985
- Dana v. GringMassachusetts Supreme Judicial Court · 1977
- Putnam v. PutnamMassachusetts Supreme Judicial Court · 1997
42 more not listed; retrieve them via the Exa API.