Harrison v. Commissioner of Corporations & Taxation

These are complaints for the abatement of income taxes assessed to and paid by the complainants on account of net gains and profits received from purchases and sales of securities. The complainants in each of the three cases are trustees under the wills of testators domiciled outside this Commonwealth at the time of their respective deaths, and hold their appointments as trustees under courts of jurisdictions other than this Commonwealth. In the first two cases each testator died a resident of New York. The two trustees in the first case are residents of this Commonwealth. Two of the three…