Isaacson v. Boston Safe Deposit & Trust Co.

This is a bill in equity for declaratory relief brought by the executor of the will of Guy L. Smith, late of Auburn in the State of Maine, against the present trustee of a trust created by Smith while he resided in Massachusetts. The object of the suit is to charge the defendant as trustee with a pro rata share of the Federal estate tax assessed upon Smith’s estate based upon the inclusion by the Federal tax authorities of the trust fund in Smith’s gross estate for the purposes of the tax. The plaintiff is both executor of Smith’s will in Maine and ancillary executor in this Commonwealth.

Smith…