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COOLIDGE v. LONG

Nos. 33 and 34.

282 U.S. 582 (1931)

COOLIDGE ET AL., TRUSTEES, v. LONG, COMMISSIONER OF CORPORATIONS AND TAXATION OF MASSACHUSETTS.

Supreme Court of United States.

Decided February 24, 1931.

Attorney(s) appearing for the Case

Mr. Robert G. Dodge, with whom Mr. Harold S. Davis was on the brief, for appellants.

Mr. James S. Eastham, Special Assistant Attorney General of Massachusetts, with whom Mr. Joseph E. Warner, Attorney General, was on the brief, for appellee.

MR. JUSTICE BUTLER delivered the opinion of the Court.

Each of these appeals brings here for review a decree of the probate court of Norfolk county, Massachusetts, entered in accordance with a rescript from the supreme judicial court of the Commonwealth. 268 Mass. 443; 167 N.E. 757. In each appellants presented to the probate court an application for the abatement of an inheritance tax assessed under § 1, c. 65, General...

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