Davisson v. Commissioner

The only question in this case is whether a decedent’s interests in certain oil and gas properties located in Texas and New Mexico are taxable as part of his estate under the Massachusetts estate tax. G. L. c. 65C, §§ 1 et seq. A probate judge ruled that they were not, and the Commissioner of Revenue has appealed.2 The answer to the question turns on whether *749the particular property interests held by the decedent on the date of his death represented “real and tangible personal property having an actual situs outside the Commonwealth,” G. L. c. 65C, § 1(f), inserted by St. 1975, c. 684, § 74.…