WHITBECK v. ALDRICH


341 Mass. 326 (1960)

169 N.E.2d 882

STERLING R. WHI ECK, executor, vs. MERRILL B. ALDRICH & others.

Supreme Judicial Court of Massachusetts, Hampshire.

November 4, 1960.


Attorney(s) appearing for the Case

Alvertus D. Morse, stated the case.

Emerson S. Searle, for Merrill B. Aldrich and others.

Raymond R. Cross, for The First National Bank of Northampton.

Oscar Grife, for Eleanor Jane Crafts.

Present: WILKINS, C.J., SPALDING, WHITTEMORE, & CUTTER, JJ.


WHITTEMORE, J.

This is an appeal from so much of the decree of the probate judge as rules that the Federal estate tax on the estate of Emily L. Swift, including trust property under the will of her deceased husband over which she exercised a power of appointment, is a charge against her "general or probate estate" and is not a charge on the trust property. There was no error.

General Laws c. 65A, § 5, cl. 2, provides, in effect, for the payment of the...

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