Legal Opinion
Old Colony Trust Co. v. Commissioner of Corporations & Taxation
Massachusetts Supreme Judicial Court
Decided April 8, 1954PublishedCited by 16 opinions
1Opinion of the CourtWilkins, J.
The trustee and executor under the will of Leon M. Abbott, late of Brookline, brings this petition for a determination of the validity of inheritance taxes certified by the respondent as due on account of legacies to three Masonic organizations. G. L. (Ter. Ed.) c. 65, § 30. From a decree determining that no taxes are due, the respondent appealed. The judge made a report of the material facts found by him.
The testator died on October 10, 1932. Under his will his widow, Florence T. Abbott, was made a life beneficiary of a trust fund which terminated at her death on October 2, 1949, when the…
2Cases cited24 opinions
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Byfield v. City of NewtonMassachusetts Supreme Judicial Court · 1923
- Cohen v. SantoianniMassachusetts Supreme Judicial Court · 1953
- Boston Chamber of Commerce v. Assessors of BostonMassachusetts Supreme Judicial Court · 1944
- Little v. City of NewburyportMassachusetts Supreme Judicial Court · 1912
19 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Children's Hospital Medical Center v. Board of AssessorsMassachusetts Supreme Judicial Court · 1967
- Camp Isabella Freedman of Connecticut, Inc. v. Town of CanaanSupreme Court of Connecticut · 1960
- Staman v. Board of AssessorsMassachusetts Supreme Judicial Court · 1966
- State Tax Commission v. BlinderMassachusetts Supreme Judicial Court · 1958
- Old Colony Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1962
11 more not listed; retrieve them via the Exa API.