Newcomb v. Paige
Massachusetts Supreme Judicial Court
Contract by the collector of taxes of the town of Hardwick against one of three trustees under the will of Calvin Paige, late of the city of New York, who held a trust fund for the benefit during his life of one Joseph C. Paige, also a resident of Hardwick, for a tax of $525 on one third of the trust fund, alleged to be due under the provisions of St. 1909, c. 490, Part I, § 23, cl. 5. Writ dated August 2, 1912. The case was heard upon an agreed statement of facts by Fox,…
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Contract by the collector of taxes of the town of Hardwick against one of three trustees under the will of Calvin Paige, late of the city of New York, who held a trust fund for the benefit during his life of one Joseph C. Paige, also a resident of Hardwick, for a tax of $525 on one third of the trust fund, alleged to be due under the provisions of St. 1909, c. 490, Part I, § 23, cl. 5. Writ dated August 2, 1912. The case was heard upon an agreed statement of facts by Fox, J., without a jury. The material facts are stated in the opinion. He found for the plaintiff in the sum of $623.71, and at…
1Opinion of the CourtRugg, C. J.
This is an action by the tax collector of the town of Hardwick to recover a tax assessed to the defendant for the year 1911. The pertinent facts are that the defendant, a resident of Hardwick in this Commonwealth, together with one Monteagle, a resident of California, and one Wright, a resident of New York, was appointed an executor of and a trustee under the will of Calvin Paige, who was domiciled at the time of his decease in the city of New York. They were duly appointed to this trust by the appropriate court of the State of New York. They have not been appointed by the courts of this or…
2Cases cited10 opinions
- Kirtland v. HotchkissSupreme Court of the United States · 1879
- Liverpool & London & Globe Insurance v. Board of Assessors for Parish of OrleansSupreme Court of the United States · 1911
- Gallup v. SchmidtIndiana Supreme Court · 1900
- Kingsbury v. ChapinMassachusetts Supreme Judicial Court · 1907
- Bellows Falls Power Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1915
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3Cited by10 opinions
- Greenough v. Tax Assessors of NewportSupreme Court of the United States · 1947
- Harrison v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1930
- Dorrance's EstateSupreme Court of Pennsylvania · 1938
- Gardiner v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1916
- Bank of Commerce & Trust Co. v. McLemoreTennessee Supreme Court · 1931
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