Emmons v. Shaw
Massachusetts Supreme Judicial Court
Petition to the Probate Court of Suffolk County, by the executors of the will of George W. Wales, for instructions concerning the sums, if any, due the Commonwealth from the estate of said Wales on account of St. 1891, c. 425, entitled “An Act imposing a tax on collateral legacies and successions.” The judge entered a decree declaring the estate subject to the tax; and the executors appealed.
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Petition to the Probate Court of Suffolk County, by the executors of the will of George W. Wales, for instructions concerning the sums, if any, due the Commonwealth from the estate of said Wales on account of St. 1891, c. 425, entitled “An Act imposing a tax on collateral legacies and successions.” The judge entered a decree declaring the estate subject to the tax; and the executors appealed. Hearing before Knowlton, J., who, at the request of the parties, reserved for the consideration of the full court the question whether, upon the agreed statement of facts, any taxes were leviable under…
1Opinion of the CourtMorton, J.
The question in this case is whether George W. Wales, the donee of the power, is to be regarded as the decedent whose property passed by will, or whether Thomas B. Wales, the donor of the power, is to be regarded as the decedent. For it is manifest, we think, from the statute that the property referred to as passing by will is that of the decedent, and that it is the relationship of the parties described in the statute to the decedent which determines whether the property is subject to or exempt from taxation. In a sense, perhaps, one executing a power by will, so as to affect the disposition…
2Cases cited9 opinions
- Sewall v. WilmerMassachusetts Supreme Judicial Court · 1882
- Ryalls v. Mechanics' MillsMassachusetts Supreme Judicial Court · 1889
- In Re the Estate of StewartNew York Court of Appeals · 1892
- Clapp v. IngrahamMassachusetts Supreme Judicial Court · 1879
- Collins v. WickwireMassachusetts Supreme Judicial Court · 1894
4 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- National Shawmut Bank v. JoyMassachusetts Supreme Judicial Court · 1944
- Walker v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1915
- State Street Trust Co. v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
- Minot v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
- Minot v. PaineMassachusetts Supreme Judicial Court · 1918
31 more not listed; retrieve them via the Exa API.