Wellman v. Commissioner of Corporations & Taxation

All action in connection with this petition for abatement of the tax, the appeal to the Board of Tax Appeals, and the appeal from the decision of the Board of Tax Appeals to this court was taken by the special administrators of the estate of Nellie P. Carter. On July 24, 1934, the will of the said Nellie P. Carter was allowed and Arthur H. Wellman was appointed executor. Subsequently, on September 19, 1934, a motion to substitute Arthur H. *133Wellman, executor, as the appellant in place of said special administrators was allowed. Herein the special administrators will be referred to as the…