Gregg v. Commissioner of Corporations & Taxation

This is an appeal by Barbara C. Gregg from a decree of the Probate Court of Norfolk County dismissing her petition filed under G. L. (Ter. Ed.) c. 65, § 27, seeking an abatement of a succession tax, assessed by the respondent and paid by her, with respect to the death benefit, accumulated interest and dividends received by her as the *705beneficiary under a retirement annuity contract which her husband, Donald Gregg, had obtained from The Equitable Life Assurance Society of the United States, hereafter called the society. This contract was issued on February 19, 1932, when Gregg was fifty-two…