320 Mass. 465 | Mass. | 1946
This bill in equity is brought by the plaintiff in his individual capacity against himself as administrator of the estate of his deceased wife, and against other defendants including the commissioner of corporations and taxation, hereinafter referred to as the commissioner. By the bill the plaintiff seeks to establish his title to certain real and personal property standing in the name of the intestate at the time of her death, and to certain deposits in savings banks standing in her name and that of the plaintiff in joint account. The plaintiff, alleging that the commissioner, “purporting to act under the provisions of § 25 of c. 65 of the General Laws, threatens, on or about June 13, 1946,
The decrees appealed from were entered rightly. The exclusive jurisdiction of all questions relative to taxes imposed by G. L. (Ter. Ed.) c. 65 upon legacies and successions rests in the Probate Court having jurisdiction of the estate of the decedent. G. L. (Ter. Ed.) c. 65, § 30. See also §§ 25, 27; New England Trust Co. v. Commissioner of Corporations & Taxation, 315 Mass. 639, 641, 642;
Interlocutory decree affirmed.
Final decree affirmed with costs
to the commissioner.
The bill was filed in the Superior Court on May 16, 1946.