NEW ENGLAND TRUST CO. v. COMMR. OF CORPORATIONS & TAX.


327 Mass. 113 (1951)

97 N.E.2d 164

NEW ENGLAND TRUST COMPANY, executor, vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Judicial Court of Massachusetts, Suffolk.

February 28, 1951.


Attorney(s) appearing for the Case

H.W. Radovsky, Assistant Attorney General, for the respondent.

L. Withington, (J.F. Madden with him,) for the petitioner.

Present: QUA, C.J., RONAN, WILKINS, WILLIAMS, & COUNIHAN, JJ.


WILLIAMS, J.

This is a petition under G.L. (Ter. Ed.) c. 65, § 30, by the executor of the will of Frances G. Duncan of Boston who died on October 22, 1947, for the determination of the liability of the Alumnae Association of Smith College, a Massachusetts corporation, to pay to the Commonwealth a legacy tax on a bequest to it under a codicil of the said will. A tax has been assessed by the commissioner of corporations...

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