MacGregor v. Commissioner of Corporations & Taxation

This is an appeal by the commissioner of corporations and taxation from a decree of the Probate Court entered upon a petition filed under G. L. (Ter. Ed.) c'. 65, § 27, by the exécutors under the will of Fred F. Swett, ordering an abatement of a legacy and succession tax assessed under G. L. (Ter. Ed.) c. 65, § 1, as amended by St. 1941, c. 605, § l. 1

In his will, allowed in 1944, the testator gave the proceeds of certain sales and the residue of his estate “to Master and Wardens of Saggahew Lodge, A. F. & A. M. of said Haverhill, and Haverhill Commandery Number Fourteen, Knights Templars, in…