Gardiner v. Treasurer & Receiver General
Massachusetts Supreme Judicial Court
Petition, filed in the Probate Court for the county of Suffolk on January 18,1915, under St. 1909, c. 490, Part IV, § 20, by the executors of the will of Lawrence Tucker, late of Andover in the county of Oxford in the State of Maine, against the Treasurer and Receiver General, for the abatement of a legacy and succession tax of the amount of $1,189.91 certified to be due and payable on January 13,1915, on certain contracts of the Gardiner Investment Company disposed of by…
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Petition, filed in the Probate Court for the county of Suffolk on January 18,1915, under St. 1909, c. 490, Part IV, § 20, by the executors of the will of Lawrence Tucker, late of Andover in the county of Oxford in the State of Maine, against the Treasurer and Receiver General, for the abatement of a legacy and succession tax of the amount of $1,189.91 certified to be due and payable on January 13,1915, on certain contracts of the Gardiner Investment Company disposed of by the will of Lawrence Tucker by the exercise by him of powers of appointment contained in the wills of his father and…
1Opinion of the CourtBraley, J.
By the respective wills of William W. Tucker and Susan E. Tucker, which were duly admitted to probate in this Commonwealth, the State of their domicil, a trust was created for the benefit of Lawrence Tucker their son, to whom the income was payable for life, and at his decease the trustees were to pay over the principal to whomsoever he should by his last will appoint. The son died on May 16, 1912, and having exercised the power of appointment by his will, which was allowed by the court of probate *362for the county of Oxford in the State of Maine, the place of his residence, the trust…
2Cases cited36 opinions
- Peterson v. Chicago, Rock Island & Pacific Railway Co.Supreme Court of the United States · 1907
- Simmons Creek Coal Co. v. DoranSupreme Court of the United States · 1892
- J. J. McCaskill Co v. United StatesSupreme Court of the United States · 1910
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- People v. North River Sugar Refining Co.New York Court of Appeals · 1890
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3Cited by14 opinions
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- Park Terrace, Inc. v. Phoenix Indemnity Co.Supreme Court of North Carolina · 1956
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