Ferguson v. Commissioner of Corporations & Taxation

This petition was brought in the Probate Court by the executor of the will of Albertina von Arnim, late of Brookline, against the commissioner of corporations and taxation, herein referred to as the commissioner. It was originally in the form of a petition for instructions under G. L. (Ter. Ed.) c. 65, § 30, but by amendment it was changed to a petition for abatement of legacy and succession taxes under § 27. No question is now raised as to the propriety of this amendment and we consider the petition as a petition for abatement. The case was heard in the Probate Court for final determination…