Legal Opinion
National Newark & Essex Bank v. Hart
Supreme Judicial Court of Maine
Decided September 6, 1973PublishedCited by 11 opinions
1Opinion of the Court
POMEROY, Justice.
This case comes to us on report.
Halsey Tichenor Adams died on February 26, 1971. His Will, including three Codicils thereto, was allowed by the Knox County Probate Court on March 16, 1971.
Because the Will and Codicils did not specify what beneficiaries should bear the burden of payment of the federal estate tax and state inheritance tax, National Newark & Essex Bank, as executor, commenced an action for instructions from the Knox County Probate Court on January 26, 1972.
That Court directed the National Newark & Essex Bank as executor,
“. . . to pay the state inheritance tax on…
2Cases cited35 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- In re the Estate of PepperNew York Court of Appeals · 1954
- United States v. A. S. Kreider Co.Supreme Court of the United States · 1941
- Mellon EstateSupreme Court of Pennsylvania · 1943
30 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Finks v. Maine State Highway CommissionSupreme Judicial Court of Maine · 1974
- Labbe v. Nissen Corp.Supreme Judicial Court of Maine · 1979
- Home Builders Ass'n of Maine, Inc. v. Town of EliotSupreme Judicial Court of Maine · 2000
- State v. TulloSupreme Judicial Court of Maine · 1976
- Estate of Leach v. CommissionerUnited States Tax Court · 1984
6 more not listed; retrieve them via the Exa API.