Burnham v. Treasurer & Receiver General

The question in this case is whether the trust estate is liable to a succession tax under the provisions of St. 1909, c. 527, § 8, or of St. 1907, c. 563, codified as St. 1909, c. 490, Part IV. The Probate Court held that it was liable to such tax under the provisions of St. 1909, c. 527, § 8, and entered a decree accordingly. The petitioner appealed. The case was reserved by a single justice for this court “upon the pleadings, decree, claim of appeal therefrom, and objections thereto, and agreed statement of facts.” ‘

We think that the decree of the Probate Court was right and should be…