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PAGE v. COMMISSIONER OF REVENUE

389 Mass. 388 (1983)

450 N.E.2d 590

CHARLES G. PAGE, executor, vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Plymouth.

June 8, 1983.

Attorney(s) appearing for the Case

Charles G. Page, of Maryland, pro se (H. Burton Powers with him).

Linda M. Irvin, Assistant Attorney General, for the defendant.

Present: HENNESSEY, C.J., WILKINS, ABRAMS, NOLAN, & O'CONNOR, JJ.

NOLAN, J.

This case is before us on a reservation and report, by a judge of the Probate and Family Court, of certain questions of law arising from a petition for an abatement of estate tax assessed by the Commissioner of Revenue (Commissioner). The parties have submitted a stipulation of facts. The judge reported three questions to the Appeals Court, pursuant to G.L.c. 215, § 13. We allowed the parties' joint application...

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