Kennedy v. Thomas

RONAN, Justice. These are appeals from decrees of the Probate Court of Berkshire County, adjudging that each of the bequests given to the appellants under the will of their aunt, Grace M. Dutcher, was subject to a deduction for the payment of the Massachusetts legacy and succession tax assessed upon said bequest, and to a further deduction amounting to a sum which was a just and reasonable proportion of the Federal estate tax allocated to each bequest, and that each bequest had been fully paid.