Bolster v. Commissioner of Corporations & Taxation

This is a petition in equity filed in the Probate Court for the county of Suffolk under G. L. (Ter. Ed.) c. 65, § 27, for the abatement of succession taxes assessed upon the interests that, in accordance with the will of their grandmother, Margaret A. Brigham, passed into the possession and enjoyment of Margaret S. Alford, and Robert E. Brigham on the death of their father, Robert 0. Brigham,' which occurred on November 19, 1941. The respondent appealed from a final decree ordering an abatement.

The testatrix bequeathed and devised her residuary estate to the petitioner in trust to pay the net…