Dennis v. Commissioner of Corporations & Taxation

The petitioner, on July 13, 1956, was appointed executor of the will of Lucy E. Weir, late of Malden, who died on June 1, 1956. The purpose of this petition, brought pursuant to G. L. c. 65, § 27, as amended, is to obtain an abatement of part of the State inheritance tax determined and certified by the respondent and paid on the interest passing to the petitioner as residuary devisee and legatee.

The question is whether the petitioner, as the surviving husband of the testatrix’s daughter, is a beneficiary under Class B, or Class D, of G. L. c. 65, § 1, as amended. The testatrix, by her will,…