Thirkell v. Johnson

This petition in equity by the executor of the will of John S. Peabody for abatement of inheritance tax is before us on report from the Probate Court upon an agreed statement of facts. R. S., Chap. 142, Sec. 30 (1944), as amended by P. L., 1947, Chap. 354, Sec. 14.

The issue is whether an unconditional gift by will to a Masonic lodge is exempt from the inheritance tax under R. S., Chap. 142, Sec. 2 (1944), as amended.

The will reads:

“All the rest, residue and remainder of my estate of every name and nature ... I give, bequeath and devise to Arundel Lodge No. 76 Ancient Free and Accepted Masons…