Boston Safe Deposit & Trust Co. v. Commissioner of Revenue

The prior proceedings in this case are set out in Boston Safe Deposit & Trust Co. v. Commissioner of Revenue, 13 Mass. App. Ct. 492 (1982). After remand, the case came on for hearing in the Probate Court on the question whether that court should accept the valuation of the stock which was stated in the return which had been made by the Appellate Tax Board (board) under G. L. c. 65, § 26, as amended through St. 1961, c. 469, § 3.1 A probate judge found no error of law in the board’s findings and appraisal (see 13 Mass. App. Ct. at 495-496) and accepted the return. The plaintiff executors…