Old Colony Trust Co. v. Commissioner of Corporations & Taxation

The executors under the will of John

Cifrino, late of Boston, in their substitute petition seek a declaratory decree as to (1) whether the respondent commissioner of corporations and taxation is a person interested entitled to notice of the allowance of a probate account under G. L. c. 206, § 24, as amended through St. 1950, c. 413, and (2) whether the decrees of the Probate Court establishing the amounts of debts and expenses of the administration of the estate are binding upon the respondent in his determination of the inheritance tax due and payable upon the said estate under G. L. c. 65, §…