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PARKS v. STATE TAX COMMISSION

363 Mass. 859 (1973)

299 N.E.2d 727

EARLE C. PARKS & another vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

July 18, 1973.

Attorney(s) appearing for the Case

Robert G. Anderson (Patricia Ann Sullivan with him) for the taxpayers.

Kenneth A. Behar, Assistant Attorney General, for the State Tax Commission.

Present: TAURO, C.J., REARDON, QUIRICO, HENNESSEY, & KAPLAN, JJ.

HENNESSEY, J.

This is an appeal under G.L.c. 58A, § 13, by Earle C. and Bernice D. Parks (taxpayers) from a decision of the Appellate Tax Board (board) affirming the denial by the State Tax Commission (commission) of the taxpayers' application for an abatement of their 1967 Massachusetts income tax based upon a Federal deficiency income tax paid during 1969. The case was before the board on a statement of agreed facts.

The taxpayers' 1967 joint Federal...

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