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OLD COLONY TRUST v. COMMR. OF CORPORATIONS & TAXATION

331 Mass. 329 (1954)

119 N.E.2d 175

OLD COLONY TRUST COMPANY, trustee and executor, vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Judicial Court of Massachusetts, Norfolk.

April 8, 1954.

Attorney(s) appearing for the Case

Harris A. Reynolds, Assistant Attorney General, for the commissioner of corporations and taxation.

Elliott v. Grabill, (George W. Howe & Claude L. Allen with him,) for the petitioner.

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

WILKINS, J.

The trustee and executor under the will of Leon M. Abbott, late of Brookline, brings this petition for a determination of the validity of inheritance taxes certified by the respondent as due on account of legacies to three Masonic organizations. G.L. (Ter. Ed.) c. 65, § 30. From a decree determining that no taxes are due, the respondent appealed. The judge made a report of the material facts found by him.

The testator died on October 10, 1932...

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