Legal Opinion
Boston Safe Deposit & Trust Co. v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided May 29, 1929PublishedCited by 15 opinions
1Opinion of the CourtRugo, C.J.
This is a petition under G. L. c. 65, § 30, to determine whether an inheritance tax is due with respect to property held by the petitioner under a trust. The trust was created on October 21, 1907, by indenture between Samuel M. Nickerson and Matilda P. Nickerson, his wife, Cecelia A. MacDonald, and the petitioner. By its terms the Nickersons paid to the petitioner $50,000 to be held by it in trust, to pay the income to Cecelia A. MacDonald during her life and, upon her death, to pay, free from all trust, to either of the Nickersons, if living, and if neither be living, to Roland C. Nickerson…
2Cases cited17 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
- Stebbins v. RileySupreme Court of the United States · 1925
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
12 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Bryant v. HackettSupreme Court of Connecticut · 1934
- Hackett v. Bankers Trust Co.Supreme Court of Connecticut · 1936
- Gregg v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1944
- Coolidge v. Commissioner of Corp. & TaxationMassachusetts Supreme Judicial Court · 1929
- Dexter v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1944
10 more not listed; retrieve them via the Exa API.