HAYES v. JOHNSON


210 A.2d 699 (1965)

Stuart E. HAYES v. Ernest H. JOHNSON, State Tax Assessor.

Supreme Judicial Court of Maine.

June 10, 1965.


Attorney(s) appearing for the Case

John L. Easton, Jr., Dover-Foxcroft, for plaintiff.

Ralph W. Farris and Jon R. Doyle, Asst. Attys. Gen., Augusta, for defendant.

Before WILLIAMSON, C. J., and WEBBER, TAPLEY, SULLIVAN, MARDEN, and RUDMAN, JJ.


MARDEN, Justice.

On report, to determine the validity of an inheritance tax assessment challenged by petition for abatement.

The facts from which the issue arises are as follows:

The late Beatrice A. Cartwright executed a will which, after the usual provision for the payment of bills and a bequest of personal property, provided:

"THIRD: I give, bequeath and devise all the rest, residue and remainder of my estate, real, personal and mixed and...

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