Ciarletta v. Commissioner of Corporations & Taxation

In her petition seeking abatement of an inheritance tax imposed upon her as surviving joint owner of certain bank accounts in the names of the petitioner and her late husband, the petitioner alleged that the accounts were held by her merely as trustee for the benefit of their son. The case was submitted to a probate judge solely on the petition and the respondent’s answer. Paragraph 4 of the answer, as we interpret it, admits those allegations. Since the respondent was bound by that admission (General Elec. Co. v. Brady Elec. Co. Inc. 2 Mass. App. Ct. 522, 529 [1974], and cases cited), and…