Davis v. Commissioner of Revenue

The plaintiffs, trustees under the will of Thomas K. Cory, brought an action for abatement of an inheritance tax, instructions, and declaratory relief. G. L. c. 65, § 27. They contest the imposition of inheritance taxes on a bequest to the Trustees of Dartmouth College, an out-of-State charitable corporation. A judge of the Probate and Family Court reserved and reported the case to the Appeals Court. We allowed the plaintiffs’ application for direct appellate review. We conclude that the tax should be abated.

Cory died in 1925. His will established a trust, to terminate upon the expiration of…