Massachusetts rule in Wisconsin

1969It is our opinion that in a controversy like this the intention of the party or parties making the attachment of the trade fixtures should not be ignored and only ‘the external indications which show whether or not it belongs to the building as an article designed to become a part of it, and to be used with it to promote the object for which it was erected, or to which it has been adapted and devoted’ should be considered, or that the controversy should be determined by ‘the inferences to be drawn from what is external and visible.’ Hopewell Mills v. Taunton Savings Bank, 150 Mass. 519 , 23 N.

1969It is our opinion that in a controversy like this the intention of the party or parties making the attachment of the trade fixtures should not be ignored and only ‘the external indications which show whether or not it belongs to the building as an article designed to become a part of it, and to be used with it to promote the object for which it was erected, or to which it has been adapted and devoted’ should be considered, or that the controversy should be determined by ‘the inferences to be drawn from what is external and visible.’ Hopewell Mills v. Taunton Savings Bank, 150 Mass. 519 , 23 N.

1942“I do not think she should be held strictly accountable for the mortgage and note given by her and this will not be surcharged in her accounts.” In Estate of Howey, 216 Wis. 94, 96 , 256 N. W. 620 , the. court said: “There is no doubt of the adherence in Wisconsin to the strict ‘Massachusetts rule’ that debts owing from the executor to the testator automatically become assets in the former’s hands upon his acceptance of the executorship, and this regardless of the insolvency of the executor at the time of his acceptance or thereafter.” Citing Finch v. Houghton, 19 Wis. *149; Lynch v. Divan, 66

1942“I do not think she should be held strictly accountable for the mortgage and note given by her and this will not be surcharged in her accounts.” In Estate of Howey, 216 Wis. 94, 96 , 256 N. W. 620 , the. court said: “There is no doubt of the adherence in Wisconsin to the strict ‘Massachusetts rule’ that debts owing from the executor to the testator automatically become assets in the former’s hands upon his acceptance of the executorship, and this regardless of the insolvency of the executor at the time of his acceptance or thereafter.” Citing Finch v. Houghton, 19 Wis. *149; Lynch v. Divan, 66

1942“I do not think she should be held strictly accountable for the mortgage and note given by her and this will not be surcharged in her accounts.” In Estate of Howey, 216 Wis. 94, 96 , 256 N. W. 620 , the. court said: “There is no doubt of the adherence in Wisconsin to the strict ‘Massachusetts rule’ that debts owing from the executor to the testator automatically become assets in the former’s hands upon his acceptance of the executorship, and this regardless of the insolvency of the executor at the time of his acceptance or thereafter.” Citing Finch v. Houghton, 19 Wis. *149; Lynch v. Divan, 66

1942“I do not think she should be held strictly accountable for the mortgage and note given by her and this will not be surcharged in her accounts.” In Estate of Howey, 216 Wis. 94, 96 , 256 N. W. 620 , the. court said: “There is no doubt of the adherence in Wisconsin to the strict ‘Massachusetts rule’ that debts owing from the executor to the testator automatically become assets in the former’s hands upon his acceptance of the executorship, and this regardless of the insolvency of the executor at the time of his acceptance or thereafter.” Citing Finch v. Houghton, 19 Wis. *149; Lynch v. Divan, 66

1942“I do not think she should be held strictly accountable for the mortgage and note given by her and this will not be surcharged in her accounts.” In Estate of Howey, 216 Wis. 94, 96 , 256 N. W. 620 , the. court said: “There is no doubt of the adherence in Wisconsin to the strict ‘Massachusetts rule’ that debts owing from the executor to the testator automatically become assets in the former’s hands upon his acceptance of the executorship, and this regardless of the insolvency of the executor at the time of his acceptance or thereafter.” Citing Finch v. Houghton, 19 Wis. *149; Lynch v. Divan, 66

1942“I do not think she should be held strictly accountable for the mortgage and note given by her and this will not be surcharged in her accounts.” In Estate of Howey, 216 Wis. 94, 96 , 256 N. W. 620 , the. court said: “There is no doubt of the adherence in Wisconsin to the strict ‘Massachusetts rule’ that debts owing from the executor to the testator automatically become assets in the former’s hands upon his acceptance of the executorship, and this regardless of the insolvency of the executor at the time of his acceptance or thereafter.” Citing Finch v. Houghton, 19 Wis. *149; Lynch v. Divan, 66

1967While we have disapproved of the practice of permitting the jury to pass on the voluntariness of the confession, we pointed out in Phillips v. State (1966), 29 Wis. 2d 521, 531 , 139 N. W. 2d 41 , that: “The trial court followed the Massachusetts rule not knowing which procedure this court would adopt.

1967While we have disapproved of the practice of permitting the jury to pass on the voluntariness of the confession, we pointed out in Phillips v. State (1966), 29 Wis. 2d 521, 531 , 139 N. W. 2d 41 , that: “The trial court followed the Massachusetts rule not knowing which procedure this court would adopt.

1959This was made clear by the United States supreme court in an opinion written by Mr. Chief Justice Taft in Tidal Oil Co. v. Flanagan (1924), 263 U. S. 444 , 44 Sup. Ct. 197, 68 L.

1959This was made clear by the United States supreme court in an opinion written by Mr. Chief Justice Taft in Tidal Oil Co. v. Flanagan (1924), 263 U. S. 444 , 44 Sup. Ct. 197, 68 L.

1959This court in the case of Soehnlein v. Soehnlein (1911), 146 Wis. 330 , 131 N. W. 739 , in a four-to-three decision adopted the Pennsylvania rule in preference to the Massachusetts rule.

1959This court in the case of Soehnlein v. Soehnlein (1911), 146 Wis. 330 , 131 N. W. 739 , in a four-to-three decision adopted the Pennsylvania rule in preference to the Massachusetts rule.

1942In *150 Estate of Howey, supra, the court again recognized that it adhered to the Massachusetts rule, and in the very recent case of Guardianship of Kueschel, 241 Wis. 178 , 5 N. W. (2d) 775 , this court held that the rule applied to guardians as well as executors and that the guardian’s surety was liable.

1942In *150 Estate of Howey, supra, the court again recognized that it adhered to the Massachusetts rule, and in the very recent case of Guardianship of Kueschel, 241 Wis. 178 , 5 N. W. (2d) 775 , this court held that the rule applied to guardians as well as executors and that the guardian’s surety was liable.

1935Co. 212 Wis. 449 , 249 N. W. 527 , 250 N. W. 385 ), and thereby to that extent approved the so-called Massachusetts rule, the law of that case does not rule this controversy which is between the mortgagee and the tenant of the mortgagor, and which involves trade fixtures installed for temporary purposes pursuant to an express agreement permitting their removal at the end of the term.

1935Co. 212 Wis. 449 , 249 N. W. 527 , 250 N. W. 385 ), and thereby to that extent approved the so-called Massachusetts rule, the law of that case does not rule this controversy which is between the mortgagee and the tenant of the mortgagor, and which involves trade fixtures installed for temporary purposes pursuant to an express agreement permitting their removal at the end of the term.

1911The court, at one point, seems to have overlooked the fact that, by the Massachusetts rule, the intention of the creator of the term and remainder over, is immaterial; that the whole matter is governed by the corporate action and intention in declaring the dividend. ■ The latter court remarked in D'Ooge v. Leads, 176 Mass. 558, 560 , 57 N. E. 1025 : “Everything is made to turn upon the action of the corporation.

1911The court, at one point, seems to have overlooked the fact that, by the Massachusetts rule, the intention of the creator of the term and remainder over, is immaterial; that the whole matter is governed by the corporate action and intention in declaring the dividend. ■ The latter court remarked in D'Ooge v. Leads, 176 Mass. 558, 560 , 57 N. E. 1025 : “Everything is made to turn upon the action of the corporation.

1911V-ery naturally, in the situation we have pictured, without exaggeration it is thought, counsel for appellants appeal to the court to apply the rule stated in Topolewski v. Plankinton P. Co. 143 Wis. 52 , 126 N. W. 554 , and others in this court, viz.: in making a choice between conflicting lines of authority on an important legal question, there being no great preponderance in number of decisions and logic in favor of a particular doctrine, this court will incline to the one indorsed by the federal supreme court, and thus, as counsel think, adopt the so-called Massachusetts rule, making all s

1911V-ery naturally, in the situation we have pictured, without exaggeration it is thought, counsel for appellants appeal to the court to apply the rule stated in Topolewski v. Plankinton P. Co. 143 Wis. 52 , 126 N. W. 554 , and others in this court, viz.: in making a choice between conflicting lines of authority on an important legal question, there being no great preponderance in number of decisions and logic in favor of a particular doctrine, this court will incline to the one indorsed by the federal supreme court, and thus, as counsel think, adopt the so-called Massachusetts rule, making all s

1911It will be observed that in McLouth v. Hunt, 154 N. Y. 179 , 48 N. E. 548 , the custom of the New York court to follow the federal supreme court on new and doubtful questions, in harmony with the declaration in Topolewski v. Plankinton P. Co. 143 Wis. 52 , 126 N. W. 554 , was suggested, yet the court reached the conclusion that, in the particular instance, the rule could not apply.

1911It will be observed that in McLouth v. Hunt, 154 N. Y. 179 , 48 N. E. 548 , the custom of the New York court to follow the federal supreme court on new and doubtful questions, in harmony with the declaration in Topolewski v. Plankinton P. Co. 143 Wis. 52 , 126 N. W. 554 , was suggested, yet the court reached the conclusion that, in the particular instance, the rule could not apply.

1911V-ery naturally, in the situation we have pictured, without exaggeration it is thought, counsel for appellants appeal to the court to apply the rule stated in Topolewski v. Plankinton P. Co. 143 Wis. 52 , 126 N. W. 554 , and others in this court, viz.: in making a choice between conflicting lines of authority on an important legal question, there being no great preponderance in number of decisions and logic in favor of a particular doctrine, this court will incline to the one indorsed by the federal supreme court, and thus, as counsel think, adopt the so-called Massachusetts rule, making all s

1911V-ery naturally, in the situation we have pictured, without exaggeration it is thought, counsel for appellants appeal to the court to apply the rule stated in Topolewski v. Plankinton P. Co. 143 Wis. 52 , 126 N. W. 554 , and others in this court, viz.: in making a choice between conflicting lines of authority on an important legal question, there being no great preponderance in number of decisions and logic in favor of a particular doctrine, this court will incline to the one indorsed by the federal supreme court, and thus, as counsel think, adopt the so-called Massachusetts rule, making all s

1910In Frothingham v. Shaw, 175 Mass. 59 , 55 N. E. 623 , the court holds the general rule to be that personal property for the purpose of taxation has its situs at the domicile of the owner; and although this rule leads to double taxation, that has not been accounted a sufficient objection to taxation of personal property to the owner during his life at the place of his domicile, nor sufficient objection to the imposition of succession taxes after his death.

1910In Frothingham v. Shaw, 175 Mass. 59 , 55 N. E. 623 , the court holds the general rule to be that personal property for the purpose of taxation has its situs at the domicile of the owner; and although this rule leads to double taxation, that has not been accounted a sufficient objection to taxation of personal property to the owner during his life at the place of his domicile, nor sufficient objection to the imposition of succession taxes after his death.

1901For example, in McFadden v. Allen, 134 N. Y. 489 , decided in 1892, the Massachusetts rule, so called, was adopted in its entirety, with the possible exception of where an interest in the accession to realty is reserved as security for purchase-money.

1901For example, in McFadden v. Allen, 134 N. Y. 489 , decided in 1892, the Massachusetts rule, so called, was adopted in its entirety, with the possible exception of where an interest in the accession to realty is reserved as security for purchase-money.

1901It seems that this court adopted the so-called Massachusetts rule at a very early day, in Frankland v. Moulton, 5 Wis. 1 , where the opinion was delivered by Chief Justice Whiton, citing Winslow v. Merchants Ins.

1901It seems that this court adopted the so-called Massachusetts rule at a very early day, in Frankland v. Moulton, 5 Wis. 1 , where the opinion was delivered by Chief Justice Whiton, citing Winslow v. Merchants Ins.

1901Co. 4 Met. 306 ; Corliss v. McLagin, 29 Me. 115 ; and Butler v. Page, 7 Met. 40 .

1901Co. 4 Met. 306 ; Corliss v. McLagin, 29 Me. 115 ; and Butler v. Page, 7 Met. 40 .

1897Higgins v. Boston, 148 Mass. 484 , and cases cited.

1897Higgins v. Boston, 148 Mass. 484 , and cases cited.

1897The intimation to that effect contained in Houfe v. Fulton, 29 Wis. 296 , was followed by. the direct adjudication of the principle in Jackson v. Bellevieu, 30 Wis. 250 , which case has never been overruled, but has, on the contrary, been cited with approval in a number of cases since that time, the last one being the case of Bishop v. Belle City St.

1897The intimation to that effect contained in Houfe v. Fulton, 29 Wis. 296 , was followed by. the direct adjudication of the principle in Jackson v. Bellevieu, 30 Wis. 250 , which case has never been overruled, but has, on the contrary, been cited with approval in a number of cases since that time, the last one being the case of Bishop v. Belle City St.

1897The intimation to that effect contained in Houfe v. Fulton, 29 Wis. 296 , was followed by. the direct adjudication of the principle in Jackson v. Bellevieu, 30 Wis. 250 , which case has never been overruled, but has, on the contrary, been cited with approval in a number of cases since that time, the last one being the case of Bishop v. Belle City St.

1897The intimation to that effect contained in Houfe v. Fulton, 29 Wis. 296 , was followed by. the direct adjudication of the principle in Jackson v. Bellevieu, 30 Wis. 250 , which case has never been overruled, but has, on the contrary, been cited with approval in a number of cases since that time, the last one being the case of Bishop v. Belle City St.