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CARROLL v. COMMISSIONER OF CORPORATIONS & TAXATION

343 Mass. 409 (1961)

179 N.E.2d 260

JAMES E. CARROLL & others, executors, vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Judicial Court of Massachusetts, Middlesex.

December 28, 1961.

Attorney(s) appearing for the Case

Arthur Brogna, for the petitioners.

Herbert E. Tucker, Jr., Assistant Attorney General, for the Commissioner of Corporations and Taxation.

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

WHITTEMORE, J.

The petitioners, acting under G.L.c. 65, § 27, as amended, sought in the Probate Court an abatement of an inheritance tax certified on or about February 24, 1960, on a legacy under the will of Louise Ayer Hatheway to New England Forestry Foundation, Inc. (the Foundation). The probate judge reported the case on a statement of agreed facts. We hold that the abatement is due. The Foundation is within the class of a "charitable, educational ... [society...

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