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DAVISSON v. COMMISSIONER OF REVENUE

18 Mass. App. Ct. 748 (1984)

470 N.E.2d 413

RICHARD L. DAVISSON & another, executors, vs. COMMISSIONER OF REVENUE.

Appeals Court of Massachusetts, Norfolk.

November 7, 1984.

Attorney(s) appearing for the Case

Christine Way (Robert J. McGee with her) for the plaintiffs.

Francis X. Bellotti, Attorney General, & Linda M. Irvin, Assistant Attorney General, for the Commissioner of Revenue, submitted a brief.

Present: GREANEY, C.J., GRANT, & FINE, JJ.

FINE, J.

The only question in this case is whether a decedent's interests in certain oil and gas properties located in Texas and New Mexico are taxable as part of his estate under the Massachusetts estate tax. G.L.c. 65C, §§ 1 et seq. A probate judge ruled that they were not, and the Commissioner of Revenue has appealed.2 The answer to the question turns on whether the particular...

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