BEALS v. COMMISSIONER OF CORPORATIONS & TAXATION


370 Mass. 781 (1976)

352 N.E.2d 692

E. MAURAN BEALS, trustee, & others, executors & trustee, vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Judicial Court of Massachusetts, Norfolk.

August 10, 1976.


Attorney(s) appearing for the Case

Samuel B. Potter (Edward O. Proctor with him) for the plaintiffs.

Paula R. Rosen, Assistant Attorney General, for the Commissioner of Corporations and Taxation.

Present: REARDON, BRAUCHER, KAPLAN, & WILKINS, JJ.


WILKINS, J.

The plaintiffs challenge the imposition of inheritance taxes on transfers of property to certain adopted children where no such tax would be imposed in similar circumstances if the recipients were natural descendants of the decedent. They argue that recent legislative changes equalizing the rights of adopted and natural children under probate law should be read as requiring, by implication, a similar result with respect to the level of inheritance taxes...

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