WARFIELD v. MERCHANTS NATIONAL BANK


337 Mass. 14 (1958)

147 N.E.2d 809

ETHELBERT WARFIELD, executor, vs. THE MERCHANTS NATIONAL BANK OF BOSTON, trustee.

Supreme Judicial Court of Massachusetts, Suffolk.

February 12, 1958.


Attorney(s) appearing for the Case

Leonard Wheeler, (Paul H. Farrell with him,) for the plaintiff.

Theodore Chase, (Herbert P. Wilkins with him,) for the defendant.

Present: RONAN, SPALDING, WILLIAMS, COUNIHAN, & WHITTEMORE, JJ.


WHITTEMORE, J.

The plaintiff is the executor by appointment of the Surrogate's Court for the County and State of New York, under the will of Bertha Coolidge Slade who died domiciled in New York city, January 9, 1953. The plaintiff seeks in these proceedings to recover the portions of Federal and New York estate taxes paid by him, which, according to decree of the Surrogate's Court, are apportionable to and payable by Day Trust Company, a Massachusetts corporation...

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