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Foster v. Boston

Supreme Judicial Court of Massachusetts. Suffolk, Norfolk
May 24, 1913
102 N.E. 359 (Mass. 1913)

Opinion

December 12, 1912.

May 24, 1913.

Present: RUGG, C.J., HAMMOND, LORING, BRALEY, SHELDON, JJ.

Tax, Assessment. Trust. Partnership.

Upon petitions for the abatement of taxes brought by the trustees under a deed of trust called the "General Investment Trust," by the terms of which the powers and duties of the trustees were essentially the same as those of the petitioners in Williams v. Milton, ante, 1, it was held, following that decision, that the beneficiaries were cestuis que trust and were not partners, and that the trust property was to be assessed for taxation accordingly.

J.E. Searle, for the plaintiffs.

W.P. Higgins R.M. Walsh, for the city of Boston, submitted brief.

W.H. White, for the town of Brookline.

F. Rackemann, for the town of Milton.

W.G. Rowe, for the town of Westwood.


These are four petitions for the abatement of taxes like those brought in Williams v. Milton, ante, 1. These are brought by the trustees under a deed of trust called the General Investment Trust. The decision in Williams v. Milton is decisive of the true character of the General Investment Trust. It is a trust and the cestuis que trust are not partners. It follows that the plaintiffs are entitled to an abatement in the petition against the city of Boston, but not in the other petitions.

So ordered.


Summaries of

Foster v. Boston

Supreme Judicial Court of Massachusetts. Suffolk, Norfolk
May 24, 1913
102 N.E. 359 (Mass. 1913)
Case details for

Foster v. Boston

Case Details

Full title:CHARLES H.W. FOSTER others, trustees, vs. CITY OF BOSTON. SAME vs…

Court:Supreme Judicial Court of Massachusetts. Suffolk, Norfolk

Date published: May 24, 1913

Citations

102 N.E. 359 (Mass. 1913)
102 N.E. 359

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