AYERS v. STATE TAX COMMISSION


349 Mass. 132 (1965)

207 N.E.2d 294

MARY D. AYERS vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

April 30, 1965.


Attorney(s) appearing for the Case

David R. Pokross (J. Alex Lane with him) for the taxpayer.

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

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


CUTTER, J.

This is the taxpayer's appeal from a decision of the Appellate Tax Board denying the taxpayer's application for abatement of a tax on income received in 1958, assessed under G.L.c. 62, § 5 (c), as amended through St. 1957, c. 540, § 1.1 The case was heard before the board on a statement of agreed facts.

On December 12, 1958, the taxpayer owned 735 shares of nonvoting...

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