Old Colony Trust Co. v. Commissioner of Corporations & Taxation

This is a petition in equity (G. L. c. 65, § 30) to determine whether any State inheritance tax is due under G. L. c. 65 with respect to the irrevocable trust under an indenture, dated May 1,1951, of Emeric de Pfluegl (the set-tlor) by reason of his death on February 15,1956. He was then a citizen of the United States and a resident of Massachusetts. The case was reported, without decision, by the probate judge upon the pleadings and a statement of agreed facts.

On September 14, 1946, the settlor’s wife Harriette died survived by her husband and by three children of a former marriage, Leonardo…