NATIONAL SHAWMUT BANK v. COMMISSIONER OF CORP. & TAX.


354 Mass. 350 (1968)

237 N.E.2d 290

THE NATIONAL SHAWMUT BANK OF BOSTON & another, executors, vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Judicial Court of Massachusetts, Suffolk.

May 10, 1968.


Attorney(s) appearing for the Case

Roger M. Thomas for the petitioners.

Paul N. Gollub, Assistant Attorney General, for the respondent.

Present: WILKINS, C.J., WHITTEMORE, CUTTER, SPIEGEL, & REARDON, JJ.


CUTTER, J.

The executors of the will of Eugene H. Bird seek abatement (G.L.c. 65, § 27, as amended through St. 1953, c. 654, § 90, see later amendment, St. 1967, c. 550, § 1) of an inheritance tax, so far as measured by (a) payments to Bird's widow under the pension plan of Eastern Gas and Fuel Associates (Eastern), and (b) the value of payments to her under an agreement made with Eastern by Bird prior to his retirement, for consulting services to be...

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