Moody v. Shaw
Massachusetts Supreme Judicial Court
Petition to the Probate Court, by the executor of the will of Rufus G. A. Sherman, late of Bangor in the State of Maine, for instructions as to the payment of a collateral inheritance tax under St. 1891, c. 425, and acts in amendment thereof and in addition thereto. A decree was entered that certain personal property belonging to the estate was subject to such tax, and the executor and the legatees under the will appealed to this court.
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Petition to the Probate Court, by the executor of the will of Rufus G. A. Sherman, late of Bangor in the State of Maine, for instructions as to the payment of a collateral inheritance tax under St. 1891, c. 425, and acts in amendment thereof and in addition thereto. A decree was entered that certain personal property belonging to the estate was subject to such tax, and the executor and the legatees under the will appealed to this court. Hearing before Lathrop, J., upon the petition, answers, and an agreed statement of facts, in substance as follows. The testator was domiciled in Maine, where…
1Opinion of the CourtHolmes, J.
This case is disposed of by the recent decision
in Greves v. Shaw, ante, 205, except so far as the Boston and Albany Railroad stock is concerned. That railroad company is a corporation formed by the consolidation of Massachusetts and New York corporations, and owning tracks in Massachusetts and New York. Much the greater part of the property and the more powerful of the consolidated corporations, being also the original bearer of the present corporate name, belonged to the former State, and, in view of the facts and the language of the consolidating statutes, if the corporation were to be…
2Cases cited10 opinions
- Clark v. BarnardSupreme Court of the United States · 1883
- Martin's Administrator v. Baltimore & Ohio RailroadSupreme Court of the United States · 1894
- Pennsylvania Railroad v. St. Louis, Alton & Terre Haute RailroadSupreme Court of the United States · 1886
- Ohio & Mississippi Railroad v. WheelerSupreme Court of the United States · 1862
- St. Louis & San Francisco Railway Co. v. JamesSupreme Court of the United States · 1896
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3Cited by17 opinions
- Frothingham v. ShawMassachusetts Supreme Judicial Court · 1899
- Kingsbury v. ChapinMassachusetts Supreme Judicial Court · 1907
- In Re Estates of HarknessSupreme Court of Oklahoma · 1921
- McCurdy v. McCurdyMassachusetts Supreme Judicial Court · 1908
- State ex rel. Graff v. Probate CourtSupreme Court of Minnesota · 1915
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