Palmer v. Treasurer & Receiver General

This is a petition for instructions brought in the Probate Court by the executors under the will of Edward H. Palmer to determine the question whether certain real estate owned by Emily M. Palmer, widow of the testator, is taxable under the statutes relating to the taxation of legacies and successions. St. 1909, c. 490, Part IV, § 1, as amended by St. 1912, c. 678, § 1.*

The agreed facts show that Emily M. Palmer, wife of Edward H. Palmer, on July 30, 1912, conveyed certain real estate owned by her and situated in this Commonwealth to one Kennedy, who, “at the same time, and as part of the…