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MacGREGOR v. COMMISSIONER OF CORPORATIONS & TAXATION

327 Mass. 484 (1951)

99 N.E.2d 468

ALLAN B. MacGREGOR & another, executors, vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Judicial Court of Massachusetts, Essex.

June 7, 1951.

Attorney(s) appearing for the Case

F.E. Kelly, Attorney General, & L.E. Ryan, Assistant Attorney General, for the respondent, submitted a brief.

K.A. Sanderson, (C.L. Allen with him,) for the petitioners.

Present: QUA, C.J., LUMMUS, RONAN, WILKINS, & COUNIHAN, JJ.

RONAN, J.

This is an appeal by the commissioner of corporations and taxation from a decree of the Probate Court entered upon a petition filed under G.L. (Ter. Ed.) c. 65, § 27, by the executors under the will of Fred F. Swett, ordering an abatement of a legacy and succession tax assessed under G.L. (Ter. Ed.) c. 65, § 1, as amended by St. 1941, c. 605, § 1.1

In his will, allowed in 1944, the testator gave the proceeds...

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