BINNEY v. LONG

No. 77.

299 U.S. 280 (1936)

BINNEY ET AL. v. LONG, COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Court of United States.

Decided December 14, 1936.


Attorney(s) appearing for the Case

Mr. Talcott M. Banks, Jr., with whom Mr. R. Ammi Cutter was on the brief, for appellants.

Mr. James J. Ronan, Assistant Attorney General of Massachusetts, with whom Mr. Paul A. Dever, Attorney General, was on the brief, for appellee.


MR. JUSTICE ROBERTS delivered the opinion of the Court.

This appeal is from an order denying abatement of succession taxes assessed in respect of the estate of Hetty S.L. Cunningham, late a resident of Brookline, Massachusetts. Mrs. Cunningham died intestate in August, 1931, leaving as her sole heirs four children, who, with the trustees and certain beneficiaries of three trusts wherein she had life estates, were the petitioners...

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