Legal Opinion

Minot v. Treasurer & Receiver General

Massachusetts Supreme Judicial Court

Decided February 13, 1911PublishedCited by 38 opinions

1Opinion of the Court

Knowlton, O. J.

This case comes before us by reservation on an appeal from a decree of the Probate Court,* instructing the trustees that a succession tax is due upon certain property, referred to in a deed of trust † which conveyed the property to trustees who were to pay the income of it to Nancy Willing Wharton for her life, and on her death to convey it to such person or persons as she by her will, or by any instrument of appointment in the nature of a will, should devise or bequeath it to, or should order and appoint to receive it; and in default of such will or instrument of appointment,…

2Cases cited9 opinions

  1. Chanler v. KelseySupreme Court of the United States · 1907
  2. In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
  3. In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
  4. Clapp v. IngrahamMassachusetts Supreme Judicial Court · 1879
  5. Moffitt v. KellySupreme Court of the United States · 1910

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

3Cited by38 opinions

  1. Attorney General v. StoneMassachusetts Supreme Judicial Court · 1911
  2. Saltonstall v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1926
  3. Hill v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1918
  4. Magee v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1926
  5. Schneider v. LaffoonOhio Supreme Court · 1965

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

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