Legal Opinion
Persky v. Hutner
Massachusetts Supreme Judicial Court
Decided October 31, 1975PublishedCited by 13 opinions
1Opinion of the CourtWilkins, J.
The judge below has reported for our consideration the correctness of his interpretation of the will and a trust indenture of Abraham S. Persky (Persky) on a question of State law which has a bearing on the amount of Federal estate taxes to be paid by the Persky estate. Although no person having an interest under the Persky will or trust challenges the judge’s interpretation of those documents, this petition for a declaratory judgment has been reported to us because the Federal courts and taxing authorities need not follow an interpretation of State law made by a lower State court.…
2Cases cited9 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Putnam v. PutnamMassachusetts Supreme Judicial Court · 1974
- Mazzola v. MyersMassachusetts Supreme Judicial Court · 1973
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Walker v. WalkerMassachusetts Supreme Judicial Court · 2001
- First National Bank v. Judge Baker Guidance CenterMassachusetts Appeals Court · 1982
- Dana v. GringMassachusetts Supreme Judicial Court · 1977
- Babson v. BabsonMassachusetts Supreme Judicial Court · 1977
- State Street Bank and Trust v. United StatesCourt of Appeals for the First Circuit · 1980
8 more not listed; retrieve them via the Exa API.