Marble v. Treasurer & Receiver General

J. Russell Marble died October 8, 1920. At this time there were deposits in six Massachusetts savings banks, aggregating $9,705.14. None of these deposits came into the possession of the executors under the will of J. Russell Marble. It was agreed that Marble contributed to the joint accounts. The tax in question was assessed on one half of the balances, $4,852.57, of the six above mentioned deposits. The petitioner, who is the widow of the decedent, in November, 1921, paid a tax amounting to $242.62 and interest, and brought this petition for an abatement under G. L. c. 65, § 27. In the…