Hooper v. Shaw
Massachusetts Supreme Judicial Court
Two PETITIONS to the Probate Court by the executors of the will of Edward Austin, asking instructions as to the payment of a succession tax under St. 1891, c. 425. Decrees were entered and a hearing was had in this court on appeal, before Knowlton, J., who reserved the cases for the consideration of the full court. The facts appear in the opinion.
1Opinion of the CourtHolmes, C. J.
Only two questions were argued before us. The first of these is whether the legacy tax paid to the United States under St. June 13, 1898, c. 448, §§ 29, 30, is to be deducted before paying the State succession tax under St. 1891, c. 425. We are of opinion that it is to be deducted.
Whatever the nature of the State succession tax, it is admitted and is obvious that the value of the property concerned is made» the measure of the tax. This appears from the words of the act, which also show at what moment the value is to be taken. The words are “ property . . . which shall pass ... to any person.”…
2Cases cited4 opinions
- United States v. PerkinsSupreme Court of the United States · 1896
- In Re the Appraisal for Taxation of the Estate of MerriamNew York Court of Appeals · 1894
- Callahan v. WoodbridgeMassachusetts Supreme Judicial Court · 1898
- Inhabitants of Essex v. BrooksMassachusetts Supreme Judicial Court · 1895
3Cited by32 opinions
- In Re Estate of MillerCalifornia Supreme Court · 1921
- People v. PasfieldIllinois Supreme Court · 1918
- Corbin v. TownshendSupreme Court of Connecticut · 1918
- Kirkpatrick's EstateSupreme Court of Pennsylvania · 1922
- Hooper v. BradfordMassachusetts Supreme Judicial Court · 1901
27 more not listed; retrieve them via the Exa API.