Legal Opinion
Stetson v. Johnson
Supreme Judicial Court of Maine
Decided February 5, 1963PublishedCited by 5 opinions
1Opinion of the CourtWebber, J.
On report. This petition for declaratory judgment seeks a determination as to whether the rates and values to be used as a base for assessment of inheritance taxes should be the rates in effect and the values determined as of the date of death of the testator in 1918 or as of the date when contingent beneficiaries were ascertained and became entitled to possession and enjoyment in 1961.
The will of the late John Cassidy established certain trusts for the benefit of his children with contingent remainders over to their issue. The identity and respective shares of the contingent remaindermen…
2Cases cited8 opinions
- Salomon v. State Tax Comm'n of NYSupreme Court of the United States · 1929
- Coffin v. RichSupreme Judicial Court of Maine · 1858
- Hathaway v. Merchants' Loan & Trust Co.Illinois Supreme Court · 1905
- Mitton v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1918
- In re the Estate of CassidySupreme Judicial Court of Maine · 1922
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3Cited by5 opinions
- Miller v. MillerNew York Court of Appeals · 1968
- Tiedemann v. JohnsonSupreme Judicial Court of Maine · 1974
- Clark v. State Employees Appeals BoardSupreme Judicial Court of Maine · 1976
- FIRST MANUFACTURERS NATIONAL BANK OF LEWISTON AND AUBURN v. JohnsonSupreme Judicial Court of Maine · 1965
- First Manufacturers National Bank v. JohnsonSupreme Judicial Court of Maine · 1965