Parsons v. Inhabitants of Lenox
Massachusetts Supreme Judicial Court
Petition, filed in the Superior Court on June 2, 1913, by the executrix of the will of David W. Bishop, late of Lenox, who died at Paris, France, on December 1, 1911, under St. 1909, c. 490, Part I, § 77, .for the abatement of a tax assessed on the estate of the testator for the year 1912, and, after a partial -abatement by the assessors, paid under protest by the petitioner.
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Petition, filed in the Superior Court on June 2, 1913, by the executrix of the will of David W. Bishop, late of Lenox, who died at Paris, France, on December 1, 1911, under St. 1909, c. 490, Part I, § 77, .for the abatement of a tax assessed on the estate of the testator for the year 1912, and, after a partial -abatement by the assessors, paid under protest by the petitioner. The case was referred to a commissioner, appointed under St. 1909, ,c. 490, Part I, § 79, “ to hear the parties and their evidence and report his findings to the court together with such facts and questions of law as…
1Opinion of the CourtCarroll, J.
This is a petition under St. 1909, c. 490, Part I, § 77, for an abatement of taxes for the year 1912, assessed upon the estate of David W. Bishop, a resident of Lenox in this Commonwealth, who died in Paris, France, December 1, 1911.. The .petitioner is the mother of the testator and the executrix of his will, which was proved and allowed in the Surrogate’s Court of the County of New York in the State of New York, on or about *233March 7, 1912, and in the Probate Court for Berkshire County, February 4, 1913.
The assessors of the respondent town, on or about April 1) 1912, caused to be posted in…
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