COCHRANE v. COMMISSIONER OF CORPORATIONS & TAXATION


350 Mass. 237 (1966)

214 N.E.2d 283

CHARLOTTE W. COCHRANE vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Judicial Court of Massachusetts, Middlesex.

February 8, 1966.


Attorney(s) appearing for the Case

James W. Noonan for the petitioner.

Herbert E. Tucker, Jr., Assistant Attorney General (William A. Shue with him), for the respondent.

Present: WILKINS, C.J., WHITTEMORE, CUTTER, KIRK, & REARDON, JJ.


CUTTER, J.

This is an equity petition brought in the Probate Court seeking abatement of a succession tax assessed by the commissioner with respect to a Navy annuity and to death benefits paid or to be paid to Mrs. Cochrane, the widow of a vice-admiral in the United States Navy. Admiral Cochrane retired on November 1, 1947. He died on November 14, 1959. Mrs. Cochrane was named executrix of his will. By amendment to the petition...

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