OLD COLONY TRUST CO. v. COMMR. OF CORP. & TAXATION


343 Mass. 613 (1962)

180 N.E.2d 97

OLD COLONY TRUST COMPANY, trustee, & others vs. COMMISSIONER OF CORPORATIONS AND TAXATION & others.

Supreme Judicial Court of Massachusetts, Bristol.

February 12, 1962.


Attorney(s) appearing for the Case

Richard F. Barrett, for the petitioners.

Edward J. McCormack, Jr., Attorney General, & Herbert E. Tucker, Jr., Assistant Attorney General, for the respondents, submitted a brief.

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


CUTTER, J.

This is a petition in equity under G.L.c. 65, § 27 (as amended through St. 1953, c. 654, § 90), for abatement of succession taxes in the amount of $36,229.04, paid in full on April 25, 1958, by Old Colony Trust Company as trustee under a revocable inter vivos trust established in 1926 by Charles H. Fuller. Fuller died on September 6, 1933, while an inhabitant of Massachusetts. The trust provided for...

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