Clarke v. Treasurer & Receiver General
Massachusetts Supreme Judicial Court
Bill in equity, filed in the Probate Court for the county of Norfolk on March 14, 1916, by the executor of the will of Ward N. Hunt, late of Needham, for instructions. The Probate Court made a decree that the sum of $6,030.14, payable to Sarah Elizabeth Willgoose Wales in accordance with a provision of the will of Hunt, which provision was made in pursuance of a contract entered into between the deceased and Wales, was taxable under the legacy and succession tax law.
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Bill in equity, filed in the Probate Court for the county of Norfolk on March 14, 1916, by the executor of the will of Ward N. Hunt, late of Needham, for instructions. The Probate Court made a decree that the sum of $6,030.14, payable to Sarah Elizabeth Willgoose Wales in accordance with a provision of the will of Hunt, which provision was made in pursuance of a contract entered into between the deceased and Wales, was taxable under the legacy and succession tax law. The contract is described in the opinion. Sarah Elizabeth Will-goose Wales appealed. The case was heard by Braley, J., who made…
1Opinion of the CourtRugg, C. J.
The testator, in April, 1903, made a contract with Sarah E. Willgoose to employ her as housekeeper during the remainder of his life, provided her service was satisfactory, agreeing to pay her $3.50 for each week that she rendered him such service, and agreeing further with other stipulations not now ma*303terial that “within nine days of the date of this contract, he will make a will and therein bequeath to the said S. Elizabeth the sum of two thousand ($2,000) dollars, with the additional bequest of five hundred ($500) dollars, or a proportional part thereof for the fraction of a year, for each…
2Cases cited13 opinions
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- Howe v. WatsonMassachusetts Supreme Judicial Court · 1901
- In Re the Appraisal Under the Transfer Tax Act of the Estate of KiddNew York Court of Appeals · 1907
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3Cited by26 opinions
- Hopkins v. HopkinsMassachusetts Supreme Judicial Court · 1934
- Marble v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1923
- West's CaseMassachusetts Supreme Judicial Court · 1943
- Downey v. Union Trust Co.Massachusetts Supreme Judicial Court · 1942
- Worcester County National Bank v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1931
21 more not listed; retrieve them via the Exa API.