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FROST v. COMMISSIONER OF CORPORATIONS & TAXATION

363 Mass. 235 (1973)

293 N.E.2d 862

THOMAS BELL FROST, executor, vs. COMMISSIONER OF CORPORATIONS & TAXATION (and a companion case).

Supreme Judicial Court of Massachusetts, Suffolk.

March 8, 1973.

Attorney(s) appearing for the Case

Richard Wait for S. Parkman Shaw & another, trustees (Edward F. Hines, Jr., for Thomas Bell Frost, executor, with him).

Charles M. Furcolo, Deputy Assistant Attorney General, for the Commissioner of Corporations and Taxation.

Present: TAURO, C.J., BRAUCHER, HENNESSEY, KAPLAN, & WILKINS, JJ.

WILKINS, J.

These cases present constitutional questions arising from the provisions of G.L.c. 65A, § 1, which in certain circumstances impose estate taxes on the transfer of intangible personal property "within the commonwealth" of persons who have died as residents of foreign countries but do not similarly impose such taxes on the transfer of such intangible personal property of persons who have died as residents of other States.2

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