Dana v. Treasurer
Massachusetts Supreme Judicial Court
Bill in equity, filed in the Probate Court for the county of Middlesex on August 1, 1916, by Richard H. Dana, as executor of the will of Edith L. Dana, for instructions as to whether the passing by will of certain alleged interests in real estate in other States was subject to a legacy and succession tax in this Commonwealth.
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Bill in equity, filed in the Probate Court for the county of Middlesex on August 1, 1916, by Richard H. Dana, as executor of the will of Edith L. Dana, for instructions as to whether the passing by will of certain alleged interests in real estate in other States was subject to a legacy and succession tax in this Commonwealth. In the Probate Court the judge made a decree in favor of the Treasurer and Receiver General on all the matters in controversy, declaring that the passing by will of the following property was subject to a legacy and succession tax under St. 1909, c. 490, Part IV, § 1, as…
1Opinion of the CourtLoring, J.
Edith L. Dana died domiciled in Massachusetts and possessed of seventy-five shares in the Amoskeag Manufacturing Company, one hundred and thirty shares in the Boston Ground Rent Trust, and an “interest under the Duluth & Gladstone Real Estate Trust.” A succession tax was im'posed upon each of these pieces of property. Mrs. Dana’s husband, the sole residuary devisee and legatee under her will, made the claim that the three pieces of property in question or “so much of” them as consists of an equitable interest in real estate situate outside the territorial limits of the State were not the…
2Cases cited9 opinions
- Williams v. Inhabitants of MiltonMassachusetts Supreme Judicial Court · 1913
- Frost v. ThompsonMassachusetts Supreme Judicial Court · 1914
- Walker v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1915
- Phillips v. BlatchfordMassachusetts Supreme Judicial Court · 1884
- Bliss v. BlissMassachusetts Supreme Judicial Court · 1915
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3Cited by38 opinions
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- In Re Medallion Realty TrustUnited States Bankruptcy Court, D. Massachusetts · 1989
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