Bunting v. Sullivan

This case concerns a succession tax imposed on the estate of Alice N. Bunting. Mrs. Bunting died, a resident of Fairfield, Connecticut, on February 24, 1961, and her estate is in process of settlement there. In January, 1922, while dom iciled in Massachusetts, she executed a trust indenture with Massachusetts trustees. The trust instrument indicates that Mrs. Bunting was then a widow and the expectant beneficiary of a legacy of $50,000 under the will of her deceased husband’s father contingent on the death of her husband’s mother, who was then living. Under the terms of the trust, Mrs.…