Kingsbury v. Chapin
Massachusetts Supreme Judicial Court
Bill in equity filed in the Probate Court for the county of Worcester June 14,1907, by the executors of a will for instructions as to the amount that they should pay as collateral inheritance tax under the provision of R. L. c. 15, as amended by Sts. 1905, c. 470 ; 1906, c. 436, then in force. On appeal, the case was heard before Rugg, J., who reserved it for determination by the full court. The facts are stated in the opinion.
1Opinion of the CourtKnowlton, C. J.
This bill is brought by the executors of the will of Julia B. Thayer, late of Keene in the State of New Hampshire, for instructions in regard to the payment of succession taxes claimed in behalf of this Commonwealth. A part of the property left by the testatrix was stock in railroad corporatians, incorporated in this State, and owning and operating railroads therein which extend beyond the boundaries of the State into other States in which also the companies are incorporated. The corporations referred to are the Worcester, Nashua and Rochester Railroad Company, the Norwich and Worcester…
2Cases cited16 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Plummer v. ColerSupreme Court of the United States · 1900
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- Delaware, Lackawanna & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1905
- Travellers' Insurance v. ConnecticutSupreme Court of the United States · 1902
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3Cited by35 opinions
- Kennedy v. HodgesMassachusetts Supreme Judicial Court · 1913
- Bellows Falls Power Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1915
- In Re Estates of HarknessSupreme Court of Oklahoma · 1921
- Magee v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1926
- In re Estate of SanfordSupreme Court of Iowa · 1919
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