NOLAN, J.
Melvin Rabinovitz (taxpayer) was appointed executor of his mother's estate in February, 1980. Alice Rabinovitz (the decedent), his mother, was survived by the taxpayer, another son, and a daughter. Their father (the decedent's husband), Joseph Rabinovitz, died in 1941. The taxpayer disclosed thirteen joint bank accounts in the estate tax return but did not include them as assets in the decedent's gross estate for purposes of the Massachusetts estate tax...
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