Whitney v. Tax Commissioner
Massachusetts Supreme Judicial Court
Appeal from a decree of the Probate Court dismissing a petition under St. 1909, c. 490, Part IV, § 19, filed in the Probate Court for the county of Worcester on November 7, 1917, for a reappraisal, for the purposes of assessment of a legacy and succession tax, of a part of the real estate of Isabella M. Whitney, late of Shrewsbury.
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Appeal from a decree of the Probate Court dismissing a petition under St. 1909, c. 490, Part IV, § 19, filed in the Probate Court for the county of Worcester on November 7, 1917, for a reappraisal, for the purposes of assessment of a legacy and succession tax, of a part of the real estate of Isabella M. Whitney, late of Shrewsbury. In the petition the petitioner alleged "that he is executor of the will of . . . deceased, and is interested in the estate of said deceased both as said executor and as devisee; that he is aggrieved by the determination of the tax commissioner” relating to the one…
1Opinion of the CourtCarroll, J.
The petitioner is the executor of the will of Isabella M. Whitney and the devisee of all her real estate, consisting of two parcels of land. For the purposes of the legacy and succession tax, the tax commissioner valued the property upon which the tax was computed. He determined that the value of the real estate was $9,100 — the home place being valued at $6,100, and a tract of one and eighty-seven one hundredths acres and barn at $3,000. The petitioner applied to the Probate Court for the reappraisal of the one and eighty-seven one hundredths tract. *190The Attorney General objected to the…
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- Jennings v. CollinsMassachusetts Supreme Judicial Court · 1868
- Boston Rubber Shoe Co. v. City of MaldenMassachusetts Supreme Judicial Court · 1914
- Sears v. Inhabitants of NahantMassachusetts Supreme Judicial Court · 1915
- Tremont & Suffolk Mills v. City of LowellMassachusetts Supreme Judicial Court · 1895
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- Greenfield v. Commissioner of RevenueMassachusetts Appeals Court · 1982