Nippe v. Commissioner of Revenue

The plaintiffs are the executor of the will of the Honorable Edward McPartlin and Judge McPartlin’s widow. They brought this proceeding under G. L. c. 65, § 27, seeking an abatement of an inheritance tax assessed by the defendant’s predecessor on the value of the statutory (G. L. c. 32, § 65C) pension payable to the judge’s widow.

Judge McPartlin served as an Associate Judge of the Land Court from March 20, 1952, until his retirement on January 4, 1973. At that time, the judge elected irrevocably to receive a lesser annual pension during his lifetime so that, pursuant to G. L. c. 32, § 65C,…