Legal Opinion

Hazard v. Board of Tax Commissioners

Supreme Court of Rhode Island

Decided May 4, 1921PublishedCited by 19 opinions

Appeals from decrees of Superior Court, on petitions under Inheritance Tax Act of 1916 and appeals sustained and decrees reversed.

1Opinion of the CourtSweetland, C. J.

The above entitled causes are appeals taken by the Board of Tax Commissioners from decrees of the Superior Court entered upon petitions filed in accordance with the provisions of the Inheritance Tax Act of 1916. In each of these petitions it is alleged that the petitioners are aggrieved by the determination of said board as to the amount of the inheritance taxes imposed upon the estate of Rowland G. Hazard, late of the town of South Kingstown, deceased, and ask for the abatement of a part of said taxes.

After hearing, the Superior Court, by its decree entered upon each petition, adjudged that…

2Cases cited32 opinions

  1. Gibbons v. OgdenSupreme Court of the United States · 1824
  2. Knowlton v. MooreSupreme Court of the United States · 1900
  3. Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
  4. Matter of Estate of SwiftNew York Court of Appeals · 1893
  5. State v. PabstWisconsin Supreme Court · 1909

27 more not listed; retrieve them via the Exa API.

3Cited by19 opinions

  1. Kirkpatrick's EstateSupreme Court of Pennsylvania · 1922
  2. Bingham's Administrator v. CommonwealthCourt of Appeals of Kentucky · 1922
  3. Pearcy v. Citizens Bank & Trust Co.Indiana Court of Appeals · 1951
  4. In re Fish's EstateMichigan Supreme Court · 1922
  5. MartinSupreme Judicial Court of Maine · 1935

14 more not listed; retrieve them via the Exa API.

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