Priestley v. Treasurer & Receiver General
Massachusetts Supreme Judicial Court
Petition, filed in the Probate Court for the county of Suffolk on November 9, 1917, under St. 1909, c. 490, Part IV, § 21, by the executor of the will .of Charles Homans Priestley, late of London, England, who, being domiciled in England, died in France on September 4, 1916, unmarried and without issue, owning certain real and personal property in the county of Suffolk in this Commonwealth, including six hundred shares in the Homans Real Estate Trust, one share in the Boston…
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Petition, filed in the Probate Court for the county of Suffolk on November 9, 1917, under St. 1909, c. 490, Part IV, § 21, by the executor of the will .of Charles Homans Priestley, late of London, England, who, being domiciled in England, died in France on September 4, 1916, unmarried and without issue, owning certain real and personal property in the county of Suffolk in this Commonwealth, including six hundred shares in the Homans Real Estate Trust, one share in the Boston Real Estate Trust and two and one half shares in the Warren Chambers Trust, which the petition alleged that the Tax…
1Opinion of the CourtDe Courcy, J.
Charles Homans Priestley died on September 4, 1916, domiciled in England. The petitioner, who is the ancillary executor of his will, has brought this petition to determine whether *454certain shares in trusts of Massachusetts real estate are subject to a legacy and succession tax.
Undoubtedly these shares constitute property within the jurisdiction of the Commonwealth, and would have been taxable to non-residents before the enactment of St. 1912, c. 678. Peabody v. Treasurer & Receiver General, 215 Mass. 129. That statute, continued by St. 1916, c. 268, § 1, confined the tax in case of nonresident…
2Cases cited7 opinions
- Williams v. Inhabitants of MiltonMassachusetts Supreme Judicial Court · 1913
- Frost v. ThompsonMassachusetts Supreme Judicial Court · 1914
- Dana v. TreasurerMassachusetts Supreme Judicial Court · 1917
- Kennedy v. HodgesMassachusetts Supreme Judicial Court · 1913
- Kinney v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
2 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Hecht v. MalleySupreme Court of the United States · 1924
- Markham, etc v. FayCourt of Appeals for the First Circuit · 1996
- Larson v. SylvesterMassachusetts Supreme Judicial Court · 1933
- Home Lumber Co. v. HopkinsSupreme Court of Kansas · 1920
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