Callahan v. Woodbridge
Massachusetts Supreme Judicial Court
Petition, to the Probate Court, by the executor of the will of James A. Winslow, late of Binghamton, in the State of New York, for instructions as to the payment of a collateral inheritance tax. A decree was entered that the residuary estate devised to Mary E. Woodbridge was liable to pay such tax, and Mary E. Woodbridge appealed to this court. The facts appear in the opinion.
1Opinion of the CourtKnowlton, J.
This is a petition to the Probate Court by the executor of a foreign will proved in this Commonwealth for *596instructions upon the question whether he is liable to pay a tax on a collateral legacy or succession under the St. 1891, c. 425. Section 1 of this chapter is in part as follows: “All property within the jurisdiction of the Commonwealth, and any interest therein, whether.belonging to inhabitants of the Commonwealth or not, and whether tangible or intangible, which shall pass by will or by the laws of the Commonwealth regulating intestate succession ... to any person, in trust or…
2Cases cited9 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- State v. DalrympleCourt of Appeals of Maryland · 1889
- In Re the Appraisal for Taxation of the Estate of HoudayerNew York Court of Appeals · 1896
- Matter of Estate of RomaineNew York Court of Appeals · 1891
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3Cited by36 opinions
- Eidman v. MartinezSupreme Court of the United States · 1902
- Frothingham v. ShawMassachusetts Supreme Judicial Court · 1899
- Greves v. ShawMassachusetts Supreme Judicial Court · 1899
- Kingsbury v. ChapinMassachusetts Supreme Judicial Court · 1907
- Hooper v. BradfordMassachusetts Supreme Judicial Court · 1901
31 more not listed; retrieve them via the Exa API.