Legal Opinion
Bates v. Decree of Judge of Probate
Supreme Judicial Court of Maine
Decided April 25, 1932PublishedCited by 6 opinions
1Opinion of the CourtFarrington, J.
On report. One Anna H. Bates died testate on July 9, 1929, resident of Bar Harbor, Maine. Forming a part of her estate were 2,314 shares' of Wildes Buildings Trust appraised at $231,400.
On March 10,1931, the Hancock County Probate Court decreed against the entire estate an inheritance tax of $13,145.70, of which $8,517.70 was paid, leaving unpaid the tax on the above shares amounting to $4,628.00. From this decree an appeal was taken to the Supreme Court of Probate of Hancock County and from thence the case comes to this Court on report.
The single question to be decided is whether or not the…
2Cases cited17 opinions
- De Vaughn v. HutchinsonSupreme Court of the United States · 1897
- Clarke v. ClarkeSupreme Court of the United States · 1900
- Williams v. Inhabitants of MiltonMassachusetts Supreme Judicial Court · 1913
- McGoon v. ScalesSupreme Court of the United States · 1870
- Thomson v. KyleSupreme Court of Florida · 1897
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3Cited by6 opinions
- Senior v. BradenSupreme Court of the United States · 1935
- Estate of MeierSupreme Judicial Court of Maine · 1949
- Manella v. Brown Co.District Court, D. Massachusetts · 1982
- In Re Estate of KennedySupreme Court of Minnesota · 1932
- United States Trust Co. of New York v. BoshkoffSupreme Judicial Court of Maine · 1952
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