First National Bank v. Commissioner of Corp. & Taxation

The case comes to this court by report and reservation from the Probate Court upon a case stated, which, it was agreed by the parties, contains all the ultimate material facts. The judge of probate found “In so far as it is my duty and within my power to do so . . . the facts to be as stated in the case stated.”

The pertinent facts are as follows: “Edward H. Winslow . . . died September 13, 1918, leaving as part of his estate assets consisting of his distributive share of the estate of Sidney W. Winslow, who died subsequent to September 13, 1913. . . . Said assets . . . had been taxed by the…