Estate of Meier

This petition for the abatement of an inheritance tax, filed in the Probate Court in Lincoln County, and reported to this court, on agreed facts, for the determination of questions of law, as authorized by R. S., 1944, Chap. 142, Sec. 30, involves a tax assessed against the Estate of Annie E. Meier, late of Boothbay Harbor, more than 11 years after her death. She died March 10, 1937. The Trustee of a revocable Trust established by her on June 22, 1933 advised the Inheritance Tax Commissioner, the official then charged with the assessment of inheritance taxes, of the death on April 2, 1937.…