SHAUGHNESSY v. COMMR OF CORPORATIONS & TAXATION


3 Mass. App. Ct. 249 (1975)

326 N.E.2d 912

JOHN J. SHAUGHNESSY & others, executors, vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Appeals Court of Massachusetts, Norfolk.

May 6, 1975.


Attorney(s) appearing for the Case

Virginia C. Hall for the petitioners.

Robert H. Quinn, Attorney General, Walter H. Mayo, III, Assistant Attorney General, & John F. Hurley, Deputy Assistant Attorney General, for the Commissioner of Corporations & Taxation.

Present: HALE, C.J., ROSE, & ARMSTRONG, JJ.


HALE, C.J.

This petition for abatement of an inheritance tax (G.L.c. 65, § 27) was heard in a Probate Court on the pleadings and on a statement of agreed facts. The judge reserved and reported the case. G.L.c. 215, § 13.

The decedent, Herbert A. Shaughnessy, was president and treasurer of Shaughnessy & Ahern Company at the time of his death on March 6, 1968. At a "special meeting" held on May 27, 1968, the stockholders and directors of the company...

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