Canal National Bank v. Bailey

This is a petition in equity, under R. S. 1944, *315Ch. 142, Sec. 30, to the Probate Court in Cumberland county for abatement of inheritance tax. The case comes to the Law Court on report by agreed statement.

The petitioners, Canal National Bank and Arthur J. Conley, are coexecutors under the Will of George S. Hobbs late of Portland, who died testate June 2, 1945. Arthur J. Conley is also a legatee and devisee under the Hobbs Will.

George S. Hobbs had two daughters, Eleanor M. Conley and Margarett H. James. Arthur J. Conley had been the husband of Eleanor M. Conley, who died before the testator in…