Wills Trusts & Estates keyed to Dukeminier

Citation. A. v. B., 158 N.J. 51, 726 A.2d 924, 1999 N.J. LEXIS 388 (N.J. Apr. 15, 1999)

Citation. Allen v. Talley, 949 S.W.2d 59, 1997 Tex. App. LEXIS 3948 (Tex. App. Eastland July 24, 1997)

Citation. American Sec. & Trust Co. v. Cramer, 175 F. Supp. 367, 1959 U.S. Dist. LEXIS 2955 (D.D.C. 1959)

Citation. Arnheiter v. Arnheiter, 42 N.J. Super. 71, 125 A.2d 914, 1956 N.J. Super. LEXIS 332 (Ch.Div. 1956)

Citation. Azcunce v. Estate of Azcunce, 586 So. 2d 1216, 1991 Fla. App. LEXIS 9083, 16 Fla. L. Weekly D 2451 (Fla. Dist. Ct. App. 3d Dist. Sept. 17, 1991)

Citation. Beals v. State Street Bank & Trust Co., 367 Mass. 318, 326 N.E.2d 896, 1975 Mass. LEXIS 845 (Mass. 1975)

Citation. Bongaards v. Millen, 440 Mass. 10, 793 N.E.2d 335, 2003 Mass. LEXIS 584 (Mass. Aug. 12, 2003)

Citation. Brainard v. Commissioner, 91 F.2d 880, 1937 U.S. App. LEXIS 4367, 37-2 U.S. Tax Cas. (CCH) P9388, 20 A.F.T.R. (P-H) 193 (7th Cir. June 29, 1937)

Citation. Bush v. Schiavo, 885 So. 2d 321, 2004 Fla. LEXIS 1539, 29 Fla. L. Weekly S 515 (Fla. Sept. 23, 2004)

Citation. Carl J. Herzog Found. v. University of Bridgeport, 243 Conn. 1, 699 A.2d 995, 1997 Conn. LEXIS 319 (Conn. Aug. 26, 1997)

Citation. Clark v. Campbell, 82 N.H. 281, 133 A. 166, 1926 N.H. LEXIS 22, 45 A.L.R. 1433 (N.H. 1926)

Citation. Clark v. Greenhalge, 411 Mass. 410, 582 N.E.2d 949, 1991 Mass. LEXIS 583 (Mass. Dec. 16, 1991)

Citation. 86 ER 476, Volume 86

Citation. Clymer v. Mayo, 393 Mass. 754, 473 N.E.2d 1084, 1985 Mass. LEXIS 1308 (Mass. Jan. 28, 1985)

Citation. Cook v. Equitable Life Assurance Soc., 428 N.E.2d 110, 1981 Ind. App. LEXIS 1750, 25 A.L.R.4th 1153 (Ind. Ct. App. Nov. 30, 1981)

Citation. Dawson v. Yucus, 97 Ill. App. 2d 101, 239 N.E.2d 305, 1968 Ill. App. LEXIS 1221 (Ill. App. Ct. 4th Dist. 1968)

Citation. Dennis v. Rhode Island Hospital Trust Nat'l Bank, 744 F.2d 893, 1984 U.S. App. LEXIS 18108 (1st Cir. R.I. Sept. 28, 1984)

Citation. Dewire v. Haveles, 404 Mass. 274, 534 N.E.2d 782, 1989 Mass. LEXIS 67 (Mass. Mar. 9, 1989)

Citation. Dickerson v. Union Nat'l Bank, 268 Ark. 292, 595 S.W.2d 677, 1980 Ark. LEXIS 1415 (Ark. 1980)

Citation. Drye v. United States, 528 U.S. 49, 120 S. Ct. 474, 145 L. Ed. 2d 466, 1999 U.S. LEXIS 8238, 99-2 U.S. Tax Cas. (CCH) P51,006, 84 A.F.T.R.2d (RIA) 7160, 99 Cal. Daily Op. Service 9587, 99 Daily Journal DAR 12339, 1999 Colo. J. C.A.R. 6506, 13 Fla. L. Weekly Fed. S 9 (U.S. Dec. 7, 1999)

Citation. Egelhoff v. Egelhoff, 532 U.S. 141, 121 S. Ct. 1322, 149 L. Ed. 2d 264, 2001 U.S. LEXIS 2458, 69 U.S.L.W. 4206, 2001 Daily Journal DAR 2861, 25 Employee Benefits Cas. (BNA) 2089, 2001 Colo. J. C.A.R. 1477, 14 Fla. L. Weekly Fed. S 147 (U.S. Mar. 21, 2001)

Citation. Erickson v. Erickson, 197 Minn. 71, 266 N.W. 161, 1936 Minn. LEXIS 811 (Minn. Mar. 27, 1936)

Citation. Harrison v. Bird, 621 So. 2d 972, 1993 Ala. LEXIS 511 (Ala. May 28, 1993)

Citation. Estate of Collins, 72 Cal. App. 3d 663, 139 Cal. Rptr. 644, 1977 Cal. App. LEXIS 1755 (Cal. App. 2d Dist. July 13, 1977)

Citation. Estate of Cristofani v. Commissioner, 97 T.C. 74, 1991 U.S. Tax Ct. LEXIS 68, 97 T.C. No. 5 (T.C. July 29, 1991)

Citation. In re Estate of Gibbs, 14 Wis. 2d 490, 111 N.W.2d 413, 1961 Wisc. LEXIS 288 (Wis. 1961)

Citation. In re Estate of Hillowitz, 22 N.Y.2d 107, 238 N.E.2d 723, 291 N.Y.S.2d 325, 1968 N.Y. LEXIS 1363 (N.Y. 1968)

Citation. Estate of Holtz v. Commissioner, 38 T.C. 37, 1962 U.S. Tax Ct. LEXIS 158 (T.C. 1962)

Citation. Estate of Kurz by First Nat'l Bank v. Commissioner, 68 F.3d 1027, 1995 U.S. App. LEXIS 30963, 95-2 U.S. Tax Cas. (CCH) P60,215, 76 A.F.T.R.2d (RIA) 7309 (7th Cir. Oct. 30, 1995)

Citation. Estate of Lakatosh, 441 Pa. Super. 133, 656 A.2d 1378, 1995 Pa. Super. LEXIS 897 (Pa. Super. Ct. Apr. 13, 1995)

Citation. Estate of Maxwell v. Commissioner, 3 F.3d 591, 1993 U.S. App. LEXIS 21461, 93-2 U.S. Tax Cas. (CCH) P60,145 (2d Cir. Aug. 23, 1993)

Citation. In re Estate of Muder, 159 Ariz. 173, 765 P.2d 997, 1988 Ariz. LEXIS 187, 23 Ariz. Adv. Rep. 22 (Ariz. Dec. 6, 1988)

Citation. In re Estate of Mulkins, 496 P.2d 605, 1972 Ariz. App. LEXIS 655, 17 Ariz. App. 179 (Ariz. Ct. App. 1972)

Citation. Estate of Parsons, 103 Cal. App. 3d 384, 163 Cal. Rptr. 70, 1980 Cal. App. LEXIS 1583 (Cal. App. 1st Dist. Mar. 18, 1980)

Citation. Estate of Rapp v. Commissioner, 140 F.3d 1211, 1998 U.S. App. LEXIS 5020, 98-1 U.S. Tax Cas. (CCH) P60,304, 81 A.F.T.R.2d (RIA) 1151, 98 Cal. Daily Op. Service 1905, 98 Daily Journal DAR 2694 (9th Cir. Mar. 18, 1998)

Citation. Estate of Russell, 69 Cal. 2d 200, 444 P.2d 353, 70 Cal. Rptr. 561, 1968 Cal. LEXIS 236 (Cal. 1968)

Citation. Estate of Shannon, 224 Cal. App. 3d 1148, 274 Cal. Rptr. 338, 1990 Cal. App. LEXIS 1400 (Cal. App. 4th Dist. Oct. 24, 1990)

Citation. In re Estate of Treloar, 151 N.H. 460, 859 A.2d 1162, 2004 N.H. LEXIS 177 (N.H. Oct. 21, 2004)

Citation. Estate of Vissering v. Commissioner, 990 F.2d 578, 1993 U.S. App. LEXIS 6948, 93-1 U.S. Tax Cas. (CCH) P60,133, 71 A.F.T.R.2d (RIA) 2190 (10th Cir. Apr. 6, 1993)

Citation. Estate of Woodworth, 18 Cal. App. 4th 936, 22 Cal. Rptr. 2d 676, 1993 Cal. App. LEXIS 930, 93 Cal. Daily Op. Service 6866, 93 Daily Journal DAR 11699 (Cal. App. 5th Dist. Sept. 10, 1993)

Citation. Farkas v. Williams, 5 Ill. 2d 417, 125 N.E.2d 600, 1955 Ill. LEXIS 239 (Ill. 1955)

Citation. FTC v. Affordable Media, LLC, 179 F.3d 1228, 1999 U.S. App. LEXIS 13130, 1999-1 Trade Cas. (CCH) P72,547, 99 Cal. Daily Op. Service 4689, 99 Daily Journal DAR 5991 (9th Cir. Nev. June 15, 1999)

Citation. First Nat'l Bank v. Anthony, 557 A.2d 957, 1989 Me. LEXIS 102 (Me. Apr. 25, 1989)

Citation. Fleming v. Morrison, 187 Mass. 120, 72 N.E. 499, 1904 Mass. LEXIS 1098 (Mass. 1904)

Citation. Fletcher v. Fletcher, 253 Va. 30, 480 S.E.2d 488, 1997 Va. LEXIS 16 (Va. Jan. 10, 1997)

Citation. Franklin v. Anna Nat'l Bank, 140 Ill. App. 3d 533, 488 N.E.2d 1117, 1986 Ill. App. LEXIS 1740, 94 Ill. Dec. 870 (Ill. App. Ct. 5th Dist. Feb. 10, 1986)

Citation. Franzen v. Norwest Bank Colo. (In re Franzen), 955 P.2d 1018, 1998 Colo. LEXIS 319, 1998 Colo. J. C.A.R. 1722 (Colo. Apr. 13, 1998)

Citation. Hall v. Vallandingham, 75 Md. App. 187, 540 A.2d 1162, 1988 Md. App. LEXIS 107 (Md. Ct. Spec. App. May 9, 1988)

Citation. Harrison v. Bird, 621 So. 2d 972, 1993 Ala. LEXIS 511 (Ala. May 28, 1993)

Citation. Hartman v. Hartle, 95 N.J. Eq. 123, 122 A. 615, 1923 N.J. Ch. LEXIS 24, 10 B Stockton 123 (Ch. Nov. 17, 1923)

Citation. Hieble v. Hieble, 164 Conn. 56, 316 A.2d 777, 1972 Conn. LEXIS 648 (Conn. 1972)

Citation. Hodel v. Irving, 481 U.S. 704, 107 S. Ct. 2076, 95 L. Ed. 2d 668, 1987 U.S. LEXIS 2059, 55 U.S.L.W. 4653 (U.S. May 18, 1987)

Citation. Hotz v. Minyard, 304 S.C. 225, 403 S.E.2d 634, 1991 S.C. LEXIS 85 (S.C. Apr. 8, 1991)

Citation. In re Estate of Pilafas, 172 Ariz. 207, 836 P.2d 420, 1992 Ariz. App. LEXIS 35, 106 Ariz. Adv. Rep. 48 (Ariz. Ct. App. Feb. 20, 1992)

Citation. In re Estate of Brown, 148 Vt. 94, 528 A.2d 752, 1987 Vt. LEXIS 455 (Vt. Apr. 24, 1987)

Citation. In re Cooper, 187 A.D.2d 128, 1993 N.Y. App. Div. LEXIS 796, 592 N.Y.S.2d 797 (N.Y. App. Div. 2d Dep't Feb. 1, 1993)

Citation. In re Estate of Cross, 664 N.E.2d 905, 1996 Ohio LEXIS 362, 75 Ohio St. 3d 530 (Ohio June 5, 1996)

Citation. In re Estate of Garbade, 221 A.D.2d 844, 633 N.Y.S.2d 878, 1995 N.Y. App. Div. LEXIS 12291 (N.Y. App. Div. 3d Dep't Nov. 22, 1995)

Citation. In re Estate of Gilbert, 18 N.J. Misc. 540, 15 A.2d 111, 1940 N.J. Misc. LEXIS 90 (Cty. Ct. Aug. 1, 1940)

Citation. In re Estate of Hall, 2002 MT 171, 310 Mont. 486, 51 P.3d 1134, 2002 Mont. LEXIS 337 (Mont. July 30, 2002)

Citation. In re Estate of Janes, 90 N.Y.2d 41, 681 N.E.2d 332, 659 N.Y.S.2d 165, 1997 N.Y. LEXIS 748 (N.Y. May 1, 1997)

Citation. In re Estate of Johnson, 129 Ariz. 307, 630 P.2d 1039, 1981 Ariz. App. LEXIS 431 (Ariz. Ct. App. Mar. 19, 1981)

Citation. In re Estate of Kuralt, 2000 MT 359, 303 Mont. 335, 15 P.3d 931, 2000 Mont. LEXIS 375, 57 Mont. St. Rep. 1529 (Mont. Dec. 27, 2000)

Citation. In re Estate of Laura, 141 N.H. 628, 690 A.2d 1011, 1997 N.H. LEXIS 12 (N.H. Mar. 7, 1997)

Citation. In re Estate of Mahoney, 126 Vt. 31, 220 A.2d 475, 1966 Vt. LEXIS 157 (Vt. 1966)

Citation. In re Estate of Wright, 7 Cal. 2d 348, 60 P.2d 434, 1936 Cal. LEXIS 640 (Cal. 1936)

Citation. In re Will of Gleeson, 5 Ill. App. 2d 61, 124 N.E.2d 624, 1955 Ill. App. LEXIS 302 (Ill. App. Ct. 3d Dist. 1955)

Citation. In re Estate of Greiff, 92 N.Y.2d 341, 703 N.E.2d 752, 680 N.Y.S.2d 894, 1998 N.Y. LEXIS 3662 (N.Y. Oct. 27, 1998)

Citation. [1969] E.R. 108

Citation. In re Honigman's Will, 8 N.Y.2d 244, 168 N.E.2d 676, 203 N.Y.S.2d 859, 1960 N.Y. LEXIS 1073 (N.Y. 1960)

Citation. In re Kaufman, 25 A.D.2d 48, 266 N.Y.S.2d 958, 1966 N.Y. App. Div. LEXIS 5042 (N.Y. App. Div. 1st Dep't Feb. 3, 1966)

Citation. Lawrence v. Goldberg (In re Lawrence), 279 F.3d 1294, 2002 U.S. App. LEXIS 884, 15 Fla. L. Weekly Fed. C 243 (11th Cir. Fla. Jan. 23, 2002)

Citation. In re Moss, 91 B.R. 563, 1988 Bankr. LEXIS 1619, 20 Collier Bankr. Cas. 2d (MB) 1, 18 Bankr. Ct. Dec. 317 (Bankr. C.D. Cal. Sept. 26, 1988)

Citation. In re Neher's Will, 279 N.Y. 370, 18 N.E.2d 625, 1939 N.Y. LEXIS 866 (N.Y. 1939)

Citation. In re Pavlinko Will, 394 Pa. 564, 148 A.2d 528, 1959 Pa. LEXIS 379 (Pa. 1959)

Citation. In re Estate of Rothko, 43 N.Y.2d 305, 372 N.E.2d 291, 401 N.Y.S.2d 449, 1977 N.Y. LEXIS 2465 (N.Y. 1977)

Citation. In re Searight: Department of Taxation of Ohio v. Miller, 87 Ohio App. 417, 95 N.E.2d 779, 1950 Ohio App. LEXIS 701, 43 Ohio Op. 169 (Ohio Ct. App., Wayne County 1950)

Citation. In re Snide, 52 N.Y.2d 193, 418 N.E.2d 656, 437 N.Y.S.2d 63, 1981 N.Y. LEXIS 2169 (N.Y. 1981)

Citation. In re Estate of Strittmater, 140 N.J. Eq. 94, 53 A.2d 205, 1947 N.J. LEXIS 473 (E. & A. 1947)

Citation. 310 N.J. Super. 382,708 A.2d 787,1998 N.J. Super.

Citation. In re Will of Moses, 227 So. 2d 829, 1969 Miss. LEXIS 1371 (Miss. 1969)

Citation. In re Will of Ranney, 124 N.J. 1, 589 A.2d 1339, 1991 N.J. LEXIS 35 (N.J. Apr. 30, 1991)

Citation. In re Trust under the Will of Stuchell, 104 Ore. App. 332, 801 P.2d 852, 1990 Ore. App. LEXIS 1580 (Or. Ct. App. Nov. 21, 1990)

Citation. Irwin Union Bank & Trust Co. v. Long, 160 Ind. App. 509, 312 N.E.2d 908, 1974 Ind. App. LEXIS 1075 (Ind. Ct. App. 1974)

Citation. Jackson v. Schultz, 38 Del. Ch. 332, 151 A.2d 284, 1959 Del. Ch. LEXIS 89 (Del. Ch. May 28, 1959)

Citation. Janus v. Tarasewicz, 135 Ill. App. 3d 936, 482 N.E.2d 418, 1985 Ill. App. LEXIS 2336, 90 Ill. Dec. 599 (Ill. App. Ct. 1st Dist. Aug. 12, 1985)

Citation. Jimenez v. Lee, 274 Ore. 457, 547 P.2d 126, 1976 Ore. LEXIS 891 (Or. 1976)

Citation. Johnson v. Johnson, 279 P.2d 928, 1954 OK 283, 1954 Okla. LEXIS 748 (Okla. 1954)

Citation. Kimmel's Estate, 278 Pa. 435, 123 A. 405, 1924 Pa. LEXIS 422, 31 A.L.R. 678 (Pa. 1924)

Citation. La Croix v. Senecal, 140 Conn. 311, 99 A.2d 115, 1953 Conn. LEXIS 243 (Conn. 1953)

Citation. 56 S.A.S.R. 323

Citation. Latham v. Father Divine, 299 N.Y. 22, 85 N.E.2d 168, 1949 N.Y. LEXIS 999, 11 A.L.R.2d 802 (N.Y. 1949)

Citation. Lipper v. Weslow, 369 S.W.2d 698, 1963 Tex. App. LEXIS 2185 (Tex. Civ. App. Waco July 18, 1963)

Citation. Loring v. Marshall, 396 Mass. 166, 484 N.E.2d 1315, 1985 Mass. LEXIS 1727 (Mass. Nov. 7, 1985)

Citation. Lux v. Lux, 109 R.I. 592, 288 A.2d 701, 1972 R.I. LEXIS 1222 (R.I. 1972)

Citation. Lux v. Lux, 109 R.I. 592, 288 A.2d 701, 1972 R.I. LEXIS 1222 (R.I. 1972)

Citation. Mahoney v. Grainger, 283 Mass. 189, 186 N.E. 86, 1933 Mass. LEXIS 971 (Mass. 1933)

Citation. Marshall v. Marshall (in Re Marshall), 275 B.R. 5, 2002 U.S. Dist. LEXIS 3766 (C.D. Cal. Mar. 7, 2002)

Citation. Marsman v. Nasca, 30 Mass. App. Ct. 789, 573 N.E.2d 1025, 1991 Mass. App. LEXIS 441 (Mass. App. Ct. June 28, 1991)

Citation. Minary v. Citizens Fidelity Bank & Trust Co., 419 S.W.2d 340, 1967 Ky. LEXIS 149 (Ky. 1967)

Citation. Nat'l Acad. of Scis. v. Cambridge Trust Co., 370 Mass. 303, 346 N.E.2d 879, 1976 Mass. LEXIS 981 (Mass. 1976)

Citation. Old Colony Trust Co. v. United States, 423 F.2d 601, 1970 U.S. App. LEXIS 10107, 70-1 U.S. Tax Cas. (CCH) P12,667, 25 A.F.T.R.2d (RIA) 1549 (1st Cir. Mass. Mar. 26, 1970)

Citation. Olliffe v. Wells, 130 Mass. 221, 1881 Mass. LEXIS 53 (Mass. 1881)

Citation. O'Neal v. Wilkes, 263 Ga. 850, 439 S.E.2d 490, 1994 Ga. LEXIS 68, 94 Fulton County D. Rep. 489 (Ga. Feb. 7, 1994)

Citation. Dennis v. Rhode Island Hospital Trust Nat'l Bank, 744 F.2d 893, 1984 U.S. App. LEXIS 18108 (1st Cir. R.I. Sept. 28, 1984)

Citation. Puckett v. Krida, 1994 Tenn. App. LEXIS 502, 1994 WL 475863 (Tenn. Ct. App. Sept. 2, 1994)

Citation. Scheffel v. Krueger, 146 N.H. 669, 782 A.2d 410, 2001 N.H. LEXIS 131 (N.H. July 26, 2001)

Citation. Second Nat'l Bank v. Harris Trust & Sav. Bank, 29 Conn. Supp. 275, 1971 Conn. Super. LEXIS 130, 283 A.2d 226 (Conn. Super. Ct. Aug. 30, 1971)

Citation. Seidel v. Werner, 81 Misc. 2d 220, 364 N.Y.S.2d 963, 1975 N.Y. Misc. LEXIS 2362 (N.Y. Sup. Ct. 1975)

Citation. Shapira v. Union Nat'l Bank, 39 Ohio Misc. 28, 315 N.E.2d 825, 1974 Ohio Misc. LEXIS 157, 66 Ohio Op. 2d 268 (Ohio P. Ct. Jan. 22, 1974)

Citation. Shelley v. Shelley, 223 Ore. 328, 354 P.2d 282, 1960 Ore. LEXIS 550, 91 A.L.R.2d 250 (Or. 1960)

Citation. Shenandoah Valley Nat'l Bank v. Taylor, 192 Va. 135, 63 S.E.2d 786, 1951 Va. LEXIS 162, 25 A.L.R.2d 1104 (Va. 1951)

Citation. Shriners Hosps. for Crippled Children v. Gardiner, 152 Ariz. 527, 733 P.2d 1110, 1987 Ariz. LEXIS 134 (Ariz. Feb. 3, 1987)

Citation. Simon v. Grayson, 15 Cal. 2d 531, 102 P.2d 1081, 1940 Cal. LEXIS 243 (Cal. 1940)

Citation. Simpson v. Calivas, 139 N.H. 1, 650 A.2d 318, 1994 N.H. LEXIS 101 (N.H. Sept. 21, 1994)

Citation. Smithers v. St. Luke'S-Roosevelt Hosp. Ctr., 281 A.D.2d 127, 723 N.Y.S.2d 426, 2001 N.Y. App. Div. LEXIS 3368 (N.Y. App. Div. 1st Dep't Apr. 5, 2001)

Citation. Speelman v. Pascal, 10 N.Y.2d 313, 178 N.E.2d 723, 222 N.Y.S.2d 324, 1961 N.Y. LEXIS 925, 131 U.S.P.Q. (BNA) 489 (N.Y. 1961)

Citation. State Street Bank & Trust Co. v. Reiser, 7 Mass. App. Ct. 633, 389 N.E.2d 768, 1979 Mass. App. LEXIS 1196 (Mass. App. Ct. May 23, 1979)

Citation. Sterner v. Nelson, 210 Neb. 358, 314 N.W.2d 263, 1982 Neb. LEXIS 916 (Neb. Jan. 8, 1982)

Citation. Stevens v. Casdorph, 203 W. Va. 450, 508 S.E.2d 610, 1998 W. Va. LEXIS 146 (W. Va. Sept. 30, 1998)

Citation. Sullivan v. Burkin, 390 Mass. 864, 460 N.E.2d 572, 1984 Mass. LEXIS 1318 (Mass. Jan. 23, 1984)

Citation. Hebrew University Asso. v. Nye, 148 Conn. 223, 169 A.2d 641, 1961 Conn. LEXIS 169 (Conn. 1961)

Citation. Thompson v. Royall, 163 Va. 492, 175 S.E. 748, 1934 Va. LEXIS 197 (Va. 1934)

Citation. Troy v. Hart, 116 Md. App. 468, 697 A.2d 113, 1997 Md. App. LEXIS 99 (Md. Ct. Spec. App. June 3, 1997)

Citation. Unthank v. Rippstein, 386 S.W.2d 134, 1964 Tex. LEXIS 619, 8 Tex. Sup. J. 156 (Tex. Dec. 31, 1964)

Citation. Via v. Putnam, 656 So. 2d 460, 1995 Fla. LEXIS 951, 20 Fla. L. Weekly S 264 (Fla. June 8, 1995)

Citation. Wasserman v. Cohen, 414 Mass. 172, 606 N.E.2d 901, 1993 Mass. LEXIS 13 (Mass. Jan. 13, 1993)

Citation. Wilhoit v. Peoples Life Ins. Co., 218 F.2d 887, 1955 U.S. App. LEXIS 2863 (7th Cir. Ind. Feb. 2, 1955)

Citation. Woodward v. Comm'r, 435 Mass. 536, 760 N.E.2d 257, 2002 Mass. LEXIS 1, 17 A.L.R.6th 851 (Mass. Jan. 2, 2002)