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STATE TAX COMMISSION v. GRAY

340 Mass. 535 (1960)

165 N.E.2d 404

STATE TAX COMMISSION vs. DAVID W. GRAY.

Supreme Judicial Court of Massachusetts, Suffolk.

March 10, 1960.

Attorney(s) appearing for the Case

Edward J. McCormack, Jr., Attorney General, & Roy Teixeira, Assistant Attorney General, for the State Tax Commission.

Richard C. Sheppard & Louis Hammer, for the taxpayer.

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

CUTTER, J.

This is an appeal by the State tax commission (the commission) from the Appellate Tax Board's decision that the appellant there (the taxpayer), an inhabitant of Massachusetts, was not taxable under G.L.c. 62, §§ 5 (b) and 6,1 as amended, upon Federal old age benefits received by him in 1953. Those of the commission's requests for rulings refused by the board present the question of the taxability of these benefits...

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