Thomas v. Fox

This appeal by the residuary legatee under the "will of Edson S. Cowen, late of Fairhaven, from the allowance of the executors ’ first account presents objections to items showing payment in full of specific and pecuniary legacies without deduction for legacy taxes of this Commonwealth.

General Laws (Ter. Ed.) c. 65, § 17, so far as pertinent provides, “An executor, administrator or trustee holding property subject to the tax imposed by this chapter [taxation of legacies and successions] shall deduct the tax therefrom or collect it from the legatee or person entitled to said property; and he…