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BOSTON SAFE DEPOSIT & TRUST CO. v. STATE TAX COMM.

346 Mass. 100 (1963)

190 N.E.2d 88

BOSTON SAFE DEPOSIT AND TRUST COMPANY, trustee, vs. STATE TAX COMMISSION (and a companion case).

Supreme Judicial Court of Massachusetts, Suffolk.

May 7, 1963.

Attorney(s) appearing for the Case

John E. Rogerson (William N. Swift with him) for the taxpayers.

Herbert E. Tucker, Jr., Assistant Attorney General, for the State Tax Commission.

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

CUTTER, J.

These are appeals from decisions of the Appellate Tax Board. One is by the appellant (the trustee) as trustee of a revocable trust established by Ida Dow in 1929. The other is by the trust company and another as trustees of a revocable trust made in 1953 by Stanwood Wellington. The board, in each case by a majority decision, sustained the action of the commission in denying an application for abatement of an additional income tax assessed under G.L.c. 62...

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