Mitton v. Treasurer & Receiver General
Massachusetts Supreme Judicial Court
Petition, filed in the Probate Court for the county of Norfolk on January 27, 1917, under St. 1909, c. 490, Part IV, § 21, by the executors of the will of Edward J. Mitton, late of Brookline, and by George W. Mitton, individually, as one of the legatees under that will, praying for the determination of questions in regard to the legacy and succession taxes due upon the estate of the testator.”
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Petition, filed in the Probate Court for the county of Norfolk on January 27, 1917, under St. 1909, c. 490, Part IV, § 21, by the executors of the will of Edward J. Mitton, late of Brookline, and by George W. Mitton, individually, as one of the legatees under that will, praying for the determination of questions in regard to the legacy and succession taxes due upon the estate of the testator.” The questions which the petitioners prayed the court to determine were as follows:- "1. What interests passing to the children of the testator under said will are presently taxable.' “2. Whether your…
1Opinion of the CourtBraley, J.
By the residuary clause of the will as modified by the second, fourth, fifth and sixth articles, the testator created a trust for the benefit of his wife and children. The trustees were to hold the estate for twenty-five years after his death and until the' death of his wife, but in no event longer than twenty-one years after the death of the last survivor, and pay from the net yearly income $50,000 annually to his wife for life, and to his children the remainder in equal shares but not to exceed $100,000 (changed by the codicil to $150,000) in any one year for a period of ten years, the…
2Cases cited17 opinions
- Boston Safe Deposit & Trust Co. v. BlanchardMassachusetts Supreme Judicial Court · 1907
- Clarke v. FayMassachusetts Supreme Judicial Court · 1910
- Gibbens v. GibbensMassachusetts Supreme Judicial Court · 1885
- Attorney General v. StoneMassachusetts Supreme Judicial Court · 1911
- State Street Trust Co. v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
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3Cited by9 opinions
- Bolster v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1946
- MacKey v. BowenMassachusetts Supreme Judicial Court · 1955
- Stetson v. JohnsonSupreme Judicial Court of Maine · 1963
- Commissioner of Corporations & Taxation v. SimmonMassachusetts Supreme Judicial Court · 1935
- FIRST MANUFACTURERS NATIONAL BANK OF LEWISTON AND AUBURN v. JohnsonSupreme Judicial Court of Maine · 1965
4 more not listed; retrieve them via the Exa API.