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WOLCOTT v. STATE TAX COMMISSION

341 Mass. 409 (1960)

169 N.E.2d 860

SARA DEAN ROBERTS WOLCOTT vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

November 14, 1960.

Attorney(s) appearing for the Case

Sara D.R. Wolcott, pro se, submitted a brief.

Pasquale J. Piscitelli, for State Tax Commission.

Present: WILKINS, C.J., SPALDING, WILLIAMS, WHITTEMORE, & CUTTER, JJ.

CUTTER, J.

The taxpayer has appealed from a decision of the Appellate Tax Board sustaining the State tax commission's refusal to abate additional income taxes1 assessed to her for 1955 and 1956.

The taxpayer in her 1955 return reported business gross receipts of $35.13, and a net loss from business of $1,812.08, to which she added $2,000, the maximum business income exemption granted...

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