Attorney General v. Stone
Massachusetts Supreme Judicial Court
Information in equity, filed on February 14,1911, under the provisions of St. 1909, e. 266, § 1, at the relation of the Treasurer and Receiver General, seeking to compel the payment of a succession and inheritance tax alleged to be due from the defendant under the provisions of St. 1891, c. 425; St. 1902, c. 473. The case was reserved by Hammond, J., for determination by the full eourt.
1Opinion of the CourtSheldon, J.
E. Fenwick Stone died in 1893. By his will he bequeathed the residue of his estate to a trustee, and provided that the income thereof should be expended for the education and support of some of his brother’s children, and that in 1904, in the events that have happened, the residue itself should be divided equally among that brother’s children. The defendant, being one of those children, received on January 1, 1904, into his actual possession from the trustee property to the amount of $3,750 and on April 12, 1904, to the further amount of $11,358.62. The Attorney General claims that the…
2Cases cited22 opinions
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- Orr v. GilmanSupreme Court of the United States · 1902
- Cahen v. BrewsterSupreme Court of the United States · 1906
- Gelsthorpe v. FurnellMontana Supreme Court · 1897
- Ferry v. CampbellSupreme Court of Iowa · 1900
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3Cited by41 opinions
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
- Attorney General v. ClarkMassachusetts Supreme Judicial Court · 1915
- In Re Fotheringham's EstateWashington Supreme Court · 1935
- State v. NagleSupreme Court of Kansas · 1917
- Saltonstall v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1926
36 more not listed; retrieve them via the Exa API.