Legal Opinion
Old Colony Trust Co. v. United States
District Court, D. Massachusetts
Decided June 24, 1970No. Civ. A. No. 68-117-CPublishedCited by 3 opinions
1Opinion of the Court
OPINION
CAFFREY, District Judge.
This is a civil action to recover estate taxes and assessed interest in the amount of $831,608.31, together with statutory interest thereon. Jurisdiction of this court is based upon 28 U.S.C.A. § 1346 (a) (1).
Plaintiff, Old Colony Trust Company, a Massachusetts corporation, is the duly qualified executor under the will of Charlotte E. Sills, who died on January 26, 1961. The will was admitted to probate in the Middlesex Probate Court on March 10, 1961. Decedent was a domiciliary of Newton, Massachusetts, at the time of her death. The provision of her will which…
2Cases cited8 opinions
- Old Colony Trust Co. v. SillimanMassachusetts Supreme Judicial Court · 1967
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
- Lloyd Edwards, as of the Will of Seren P. Hansen, Deceased v. V. Lee PhillipsCourt of Appeals for the Tenth Circuit · 1967
- Schoellkopf v. United StatesCourt of Appeals for the Second Circuit · 1942
- Watson v. GoldthwaiteMassachusetts Supreme Judicial Court · 1962
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3Cited by3 opinions
- Else Kaplun, as of the Estate of Agnes S. Kaplun, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1971
- Old Colony Trust Company, as Under the Will of Charlotte E. Sills v. United StatesCourt of Appeals for the First Circuit · 1971
- National Savings and Trust Company, of the Estate of John Weberpals v. The United StatesUnited States Court of Claims · 1971