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WELLINGTON v. COMMISSIONER OF CORPORATIONS & TAXATION

359 Mass. 448 (1971)

269 N.E.2d 264

MARGARET C. WELLINGTON & another, executors, vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Judicial Court of Massachusetts, Middlesex.

May 6, 1971.

Attorney(s) appearing for the Case

John E. Rogerson (Ronald Garmey with him) for Margaret C. Wellington & another, executors.

Daniel J. Johnedis, Assistant Attorney General, for the Commissioner of Corporations and Taxation.

Present: TAURO, C.J., SPALDING, CUTTER, SPIEGEL, REARDON, QUIRICO, & BRAUCHER, JJ.

BRAUCHER, J.

The executors under the will of Raynor G. Wellington (Wellington) brought a petition in equity against the Commissioner of Corporations and Taxation (Commissioner) in the Probate Court to recover the legacy tax assessed upon money which, pursuant to a provision in the will, was deducted from the residue and used to pay the succession tax assessed against Mrs. Wellington as surviving joint owner of certain bank accounts. The Commissioner filed an answer...

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