Commissioner of Corporations & Taxation v. Eaton

These are three appeals by the commissioner of corporations and taxation (hereinafter referred to as the commissioner) from a decision of the Appellate Tax Board abating certain additional income taxes. The Appellate Tax Board will be hereinafter referred to as the board, and Clarissa M. Eaton as the taxpayer.

Rosa C. Metcalf, the grandmother of the taxpayer, was a resident of the State of Rhode Island at the time of her death on February 6, 1917. She died testate and her will was duly proved and allowed in the State of Rhode Island. Pertinent provisions of the will follow: “(b) Subject to *261the…