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FARWELL v. STATE TAX COMMISSION

343 Mass. 116 (1961)

177 N.E.2d 582

CARROLL A. FARWELL & another vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

November 2, 1961.

Attorney(s) appearing for the Case

John H. Devine, (Francis W. Murthur & George J. Elbaum with him,) for the taxpayers.

Edward J. McCormack, Jr., & Herbert E. Tucker, Jr., for the State Tax Commission, submitted a brief.

Present: WILKINS, C.J., SPALDING, CUTTER, KIRK, & SPIEGEL, JJ.

CUTTER, J.

The taxpayers, husband and wife, seasonably in 1957 filed a joint individual Massachusetts tax return of income received during the calendar year 1956. In computing their taxable business income they deducted $34,336.34 on account of Federal income taxes on business income. Of this amount, $32,884.63 was on account of Federal income tax payments made in 1956 on account of 1955 income. "There was no evidence that" these payments "resulted from an audit ...

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