Maguire v. Trefry
Supreme Court of the United States
ERROR TO THE SUPERIOR COURT OF THE STATE OF MASSACHUSETTS. The case is stated in the opinion. contended that the tax was direct on the property producing the income. Personal intangible property held in trust and personal tangible property held by a trustee who had leased it on the equipment trust plan had its situs where it and the trustee were. The domicile of the cestui in Massachusetts did not authorize the taxation over again of the property itself.
1Opinion of the CourtJustice Day
Massachusetts has a statute providing for a tax upon incomes (Gen. Acts Mass. 1916, c. 269). In the act imposing the tax it is provided: “If an inhabitant of this commonwealth receives income from one or more executors, administrators or trustees, none of whom is an inhabitant of this commonwealth or has derived his appointment from a court of this commonwealth, such income shall be subject to the taxes assessed by this act, according to the nature of the income received by the executors, administrators or trustees.”
The plaintiff in error is a resident of the State of Massachusetts, and was…
2Cases cited6 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Blackstone v. MillerSupreme Court of the United States · 1903
- DeGanay v. LedererSupreme Court of the United States · 1919
- Kirtland v. HotchkissSupreme Court of the United States · 1879
- Fidelity & Columbia Trust Co. v. City of LouisvilleSupreme Court of the United States · 1917
1 more not listed; retrieve them via the Exa API.
3Cited by84 opinions
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
- New York Ex Rel. Cohn v. GravesSupreme Court of the United States · 1937
- Comptroller of Treasury of Md. v. WynneSupreme Court of the United States · 2015
79 more not listed; retrieve them via the Exa API.