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STATE TAX COMMISSION v. SMITH

331 Mass. 387 (1954)

119 N.E.2d 185

STATE TAX COMMISSION vs. AARON SMITH.

Supreme Judicial Court of Massachusetts, Suffolk.

April 29, 1954.

Attorney(s) appearing for the Case

Joseph H. Elcock, Jr., Assistant Attorney General, (Harris A. Reynolds, Assistant Attorney General, with him,) for the State tax commission.

William Shelmerdine, Jr., (Raymond R. Cross & Joseph J. Geehern with him,) for the taxpayer.

Present: QUA, C.J., LUMMUS, WILKINS, SPALDING, & COUNIHAN, JJ.

COUNIHAN, J.

This is an appeal by the commissioner of corporations and taxation from a decision of the Appellate Tax Board granting an abatement of an income tax assessed to Aaron Smith for 1950 with respect to "income" received during 1949, which the commissioner had previously refused to abate. In this court the State tax commission has been substituted for the commissioner as appellant. St. 1953, c. 654, § 27. State Tax Commission v. Felt, ante,...

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