Angevine v. Commissioner of Corporations & Taxation

This is an appeal by the commissioner from a decree of the Probate Court abating an inheritance tax. The commissioner had assessed such a tax upon a legacy, under the will of a Massachusetts testator, to certain Florida public charitable institutions. There is a statement of agreed facts amounting to a case stated.

Under the testator’s will and codicils, a fund was left to pay certain specific legacies after the death of the testator’s wife. She died in 1967, less than three months after the death of the testator. One legacy of $10,000 was given to Bethesda Hospital, owned and operated by the…