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

346 Mass. 667 (1964)

195 N.E.2d 332

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

Supreme Judicial Court of Massachusetts, Middlesex.

January 10, 1964.

Attorney(s) appearing for the Case

Samuel B. Potter for the petitioner.

Edward W. Brooke, Attorney General, & Herbert E. Tucker, Jr., Assistant Attorney General, for the respondent, submitted a brief.

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

CUTTER, J.

This is a petition in equity (G.L.c. 65, § 30) to determine whether any State inheritance tax is due under G.L.c. 65 with respect to the irrevocable trust under an indenture, dated May 1, 1951, of Emeric de Pfluegl (the settlor) by reason of his death on February 15, 1956. He was then a citizen of the United States and a resident of Massachusetts. The case was reported, without decision, by the probate judge...

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