STATE TAX COMMISSION v. WHEATLAND


343 Mass. 650 (1962)

180 N.E.2d 340

STATE TAX COMMISSION vs. DAVID P. WHEATLAND.

Supreme Judicial Court of Massachusetts, Suffolk.

February 20, 1962.


Attorney(s) appearing for the Case

Frederick D. Herberich, for the taxpayer.

Herbert E. Tucker, Jr., Assistant Attorney General, for the State Tax Commission.

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


SPALDING, J.

These are two appeals from a decision of the Appellate Tax Board. The case was submitted to the board on agreed facts, of which the following is a summary. The taxpayer, for the years 1953 through 1956, was a resident of this Commonwealth. Throughout this period he owned undivided fractional interests in forest land located in Maine, which he acquired principally by inheritance and gift. The coowners consist of relatives, nonrelated individuals, fiduciaries...

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