OLD COLONY TRUST v. COMMR. OF CORPORATIONS & TAXATION


331 Mass. 329 (1954)

119 N.E.2d 175

OLD COLONY TRUST COMPANY, trustee and executor, vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Judicial Court of Massachusetts, Norfolk.

April 8, 1954.


Attorney(s) appearing for the Case

Harris A. Reynolds, Assistant Attorney General, for the commissioner of corporations and taxation.

Elliott v. Grabill, (George W. Howe & Claude L. Allen with him,) for the petitioner.

Present: QUA, C.J., LUMMUS, WILKINS, SPALDING, & COUNIHAN, JJ.


WILKINS, J.

The trustee and executor under the will of Leon M. Abbott, late of Brookline, brings this petition for a determination of the validity of inheritance taxes certified by the respondent as due on account of legacies to three Masonic organizations. G.L. (Ter. Ed.) c. 65, § 30. From a decree determining that no taxes are due, the respondent appealed. The judge made a report of the material facts found by him.

The testator died on October 10, 1932...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases