STATE STREET BANK & TRUST CO. v. COMMR. OF CORP & TAX.


354 Mass. 399 (1968)

237 N.E.2d 661

STATE STREET BANK AND TRUST COMPANY & another, executors and trustees, vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Judicial Court of Massachusetts, Middlesex.

June 3, 1968.


Attorney(s) appearing for the Case

Myer L. Orlov for the petitioners.

Barry F. Corn, Assistant Attorney General, for the respondent.

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


WHITTEMORE, J.

This petition in equity in the Probate Court seeks a determination that an inheritance tax assessed against the estate of George E. French has been paid because of a statutory credit. The case was reserved and reported without decision on a statement of agreed facts.

George E. French died testate May 27, 1951. The will provided for a marital deduction trust for the benefit of his widow Mena V. French over which she had a general testamentary...

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