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STATE TAX COMMISSION v. NEW ENGLAND MERCHANTS NATL. BK

355 Mass. 417 (1969)

245 N.E.2d 448

STATE TAX COMMISSION vs. NEW ENGLAND MERCHANTS NATIONAL BANK OF BOSTON, trustee (and a companion case).

Supreme Judicial Court of Massachusetts, Suffolk.

March 6, 1969.

Attorney(s) appearing for the Case

Paul N. Gollub, Special Assistant Attorney General, for the State Tax Commission.

Robert J. McGee for the taxpayer.

Present: SPALDING, WHITTEMORE, SPIEGEL, & REARDON, JJ.

SPIEGEL, J.

These are appeals by the State Tax Commission (commission) from decisions of the Appellate Tax Board granting the New England Merchants National Bank of Boston as trustee income tax abatements with regard to several trusts. The cases were heard in the Appellate Tax Board on stipulations.

The trusts were established under the wills of Ralph T. Entwistle and Manuel H. Lombard, residents of Massachusetts. The trustee filed income tax returns for the...

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