Hopkins v. Commissioner of Corporations & Taxation

This is a petition under G. L. (Ter. Ed.) c. 65, § 30, in the nature of a petition for instructions (New England Trust Co. v. Commissioner of Corporations & Taxation, 315 Mass. 639, 641-642), by the executors of the will of Sherman B. Ward, who died July 3, 1942, allegedly domiciled in Wilton, New Hampshire, to determine whether the estate is liable for an inheritance tax, payment of which has been demanded by the respondent solely on the ground that the deceased was an inhabitant of Newton in this Commonwealth. G. L. (Ter. Ed.) c. 65, § 1. To be an inhabitant of the Commonwealth within the…