Lane v. Richardson
Massachusetts Supreme Judicial Court
Appeal by Elias Richardson and Helen M. Richardson, his wife, from a decree of the Probate Court granting a petition of the executor of the will of Mary A. Christie, late of Cambridge, for leave under St. 1909, c. 490, Part IV, § 12, to sell real estate in Cambridge numbered 100 Western Avenue, which the testatrix . , had devised to the appellants in accordance with an agreement in writing previously made with them, for the payment of an inheritance tax of $160 assessed…
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Appeal by Elias Richardson and Helen M. Richardson, his wife, from a decree of the Probate Court granting a petition of the executor of the will of Mary A. Christie, late of Cambridge, for leave under St. 1909, c. 490, Part IV, § 12, to sell real estate in Cambridge numbered 100 Western Avenue, which the testatrix . , had devised to the appellants in accordance with an agreement in writing previously made with them, for the payment of an inheritance tax of $160 assessed thereon, the devisees having refused to pay the tax; also an Appeal by the same appellants from a decree of the Probate…
1Opinion of the CourtDe Courcy, J.
By a contract in writing, Elias Richardson and Helen M. Richardson, his wife, agreed to provide suitable maintenance for Mary A. Christie during her life and she agreed in consideration thereof to pay them $300 in cash and to make a will devising her house to them “in fee simple.” She paid them the money and made a will containing such a devise. After the death of Mrs. Christie the Richardsons brought a bill in equity against Josiah F. Lane, executor of her will, to compel him to pay off a mortgage, to which the property was subject and on which $600 was unpaid. It was decided by this court…
2Cases cited2 opinions
- Clarke v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1917
- Richardson v. LaneMassachusetts Supreme Judicial Court · 1917
3Cited by5 opinions
- Worcester County National Bank v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1931
- Bente v. BugbeeSupreme Court of New Jersey · 1927
- Grogan v. State ControllerCalifornia Court of Appeal · 1923
- Daum v. Inheritance Tax CommissionSupreme Court of Kansas · 1932
- Boston Safe Deposit & Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1941