DENNIS v. COMMISSIONER OF CORPORATIONS & TAXATION


340 Mass. 629 (1960)

165 N.E.2d 893

COLIN H. DENNIS, executor, vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Judicial Court of Massachusetts, Middlesex.

April 1, 1960.


Attorney(s) appearing for the Case

John S. McKenney, for the taxpayer.

Roy F. Teixeira, Assistant Attorney General, (Pasquale J. Piscitelli with him,) for the Commissioner of Corporations and Taxation.

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


WILKINS, C.J.

The petitioner, on July 13, 1956, was appointed executor of the will of Lucy E. Weir, late of Malden, who died on June 1, 1956. The purpose of this petition, brought pursuant to G.L.c. 65, § 27, as amended, is to obtain an abatement of part of the State inheritance tax determined and certified by the respondent and paid on the interest passing to the petitioner as residuary devisee and legatee.

The question is whether the petitioner, as...

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