Dallinger v. Richardson
Massachusetts Supreme Judicial Court
Two actions of contract, by the collector of taxes of the city of Cambridge, to recover the taxes assessed upon the personal property of the defendants’ testator, under the provisions of Pub. Sts. c. 11, § 20, cl. 7. Trial in the Superior Court, without a jury, before Maynard, J., who reported the case for the determination of this court, in substance as follows.
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Two actions of contract, by the collector of taxes of the city of Cambridge, to recover the taxes assessed upon the personal property of the defendants’ testator, under the provisions of Pub. Sts. c. 11, § 20, cl. 7. Trial in the Superior Court, without a jury, before Maynard, J., who reported the case for the determination of this court, in substance as follows. The defendants’ testator, William A. Richardson, died in Washington, D. C., on October 19, 1896, leaving a will in which he described himself as “ a citizen and inhabitant of Cambridge in the county of Middlesex and Commonwealth of…
1Opinion of the CourtHammond, J.
Upon the evidence the court was justified in finding that for many years prior to and at the time of his death the only home of the testator was in Washington, and that “ for many years prior to and up to the time of his death he had the intention and purpose of not returning to Cambridge to live, but of always remaining, living, and having his home in Washington ”; and upon these and the other facts found as stated in the report, the ruling that the “ testator was not an inhabitant of Cambridge at the time of his death ” was correct, and the ruling must stand as the law of the case unless…
2Cases cited11 opinions
- Brigham v. FayerweatherMassachusetts Supreme Judicial Court · 1886
- Shepard & Morse Lumber Co. v. EldridgeMassachusetts Supreme Judicial Court · 1898
- Tracy v. LincolnMassachusetts Supreme Judicial Court · 1887
- Stiff v. AshtonMassachusetts Supreme Judicial Court · 1891
- Cutts v. HaskinsMassachusetts Supreme Judicial Court · 1813
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Old Dominion Copper Mining & Smelting Co. v. BigelowMassachusetts Supreme Judicial Court · 1909
- Stearns v. AllenMassachusetts Supreme Judicial Court · 1903
- Old Colony Trust Co. v. PorterMassachusetts Supreme Judicial Court · 1949
- Estate of BloomCalifornia Supreme Court · 1931
- Hayward v. HaywardIndiana Court of Appeals · 1917
9 more not listed; retrieve them via the Exa API.