EVANS v. COMMISSIONER OF CORPORATIONS & TAXATION


339 Mass. 754 (1959)

162 N.E.2d 310

MARTHA J. EVANS vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Judicial Court of Massachusetts, Middlesex.

November 17, 1959.


Attorney(s) appearing for the Case

Roy F. Teixeira, Assistant Attorney General, (Richard H. Nolan with him,) for the Commissioner of Corporations and Taxation.

Francis C. Reynolds, for the petitioner.

Present: WILKINS, C.J., SPALDING, WILLIAMS, COUNIHAN, & CUTTER, JJ.


WILKINS, C.J.

Upon this petition for abatement of an inheritance tax there was a decree for the petitioner, and the respondent commissioner appealed. G.L.c. 65, § 27, as amended through St. 1953, c. 654, § 90.

James J. Evans died on October 4, 1956. The petitioner is his widow. On April 20, 1948, they took title as tenants by the entirety to a two family dwelling at 34 Belmont Park, Everett, where they thereafter maintained their domicil, occupying...

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