NIPPE v. COMMISSIONER OF REVENUE


380 Mass. 431 (1980)

403 N.E.2d 416

REYNOLD B. NIPPE, executor, & another vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Middlesex.

April 16, 1980.


Attorney(s) appearing for the Case

Anne Josephson, Assistant Attorney General, for the defendant.

George E. Donovan for the plaintiffs.

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


WILKINS, J.

The plaintiffs are the executor of the will of the Honorable Edward McPartlin and Judge McPartlin's widow. They brought this proceeding under G.L.c. 65, § 27, seeking an abatement of an inheritance tax assessed by the defendant's predecessor on the value of the statutory (G.L.c. 32, § 65C) pension payable to the judge's widow.

Judge McPartlin served as an Associate Judge of the Land Court from March 20, 1952, until his retirement on January...

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