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MAGUIRE v. TREFRY

No. 280.

253 U.S. 12 (1920)

40 S.Ct. 417

64 L.Ed. 739

MAGUIRE v. TREFRY, TAX COMMISSIONER OF THE COMMONWEALTH OF MASSACHUSETTS.

Supreme Court of United States.

Decided April 26, 1920.

Attorney(s) appearing for the Case

Mr. Richard W. Hale, with whom Mr. John M. Maguire was on the brief, for plaintiff in error.

Mr. William Harold Hitchcock, with whom Mr. J. Weston Allen, Attorney General of the State of Massachusetts, was on the brief, for defendant in error.

MR. JUSTICE DAY delivered the opinion of the court.

Massachusetts has a statute providing for a tax upon incomes (Gen. Acts Mass. 1916, c. 269). In the act imposing the tax it is provided: "If an inhabitant of this commonwealth receives income from one or more executors, administrators or trustees, none of whom is an inhabitant of this commonwealth or has derived his appointment from a court of this commonwealth, such income shall be subject to the taxes assessed...

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