Magee v. Commissioner of Corporations & Taxation

This is a petition for the abatement of a part of the legacy and succession tax collected from the estate of the testatrix of the petitioners. It was brought under G. L. c. 65, § 27. It was heard upon a case stated and comes before us by report under G. L. c. 215, § 13. The testatrix died on July 6, 1919, seised of real estate in this Commonwealth and owning a considerable amount of tangible and intangible personal property. Her will was proved and allowed on August 4, 1919.

The single question for decision is whether the part of the legacy and succession tax assessed under St. 1919, c. 342, *514§…