ANGEVINE v. COMMISSIONER OF CORPORATIONS & TAXATION


361 Mass. 611 (1972)

281 N.E.2d 583

ERNEST G. ANGEVINE & another, executors, vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Judicial Court of Massachusetts, Middlesex.

April 18, 1972.


Attorney(s) appearing for the Case

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

Charles W. Robbins for the petitioners.

Present: TAURO, C.J., CUTTER, SPIEGEL, REARDON, & HENNESSEY, JJ.


CUTTER, J.

This is an appeal by the commissioner from a decree of the Probate Court abating an inheritance tax. The commissioner had assessed such a tax upon a legacy, under the will of a Massachusetts testator, to certain Florida public charitable institutions. There is a statement of agreed facts amounting to a case stated.

Under the testator's will and codicils, a fund was left to pay certain specific legacies after the death of the testator's wife. She...

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