Commonwealth v. Chamberlin Estate

Opinion by

Mr. Justice Allen M. Stearne,

Testatrix bequeathed her estate to five named sons. The share of one of them was placed in trust. She named a son as executor. The executor caused the estate to be appraised for transfer inheritance tax. The tax was assessed and paid. At the audit of the account two claims were presented concerning the maintenance of the son whose share had been placed in trust. One of the claims was by the County Institution District, and the other by the Commonwealth, through the Department of Revenue, Bureau of Institution Collections. Both claims were allowed. The…