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STONE v. STATE TAX COMMISSION

363 Mass. 64 (1973)

292 N.E.2d 710

STEPHEN A. STONE & another vs. STATE TAX COMMISSION (and three companion cases).

Supreme Judicial Court of Massachusetts, Suffolk.

February 9, 1973.

Attorney(s) appearing for the Case

Jack H. Calechman for the taxpayers.

Terence P. O'Malley, Assistant Attorney General, for the State Tax Commission.

Present: TAURO, C.J., BRAUCHER, HENNESSEY, KAPLAN, & WILKINS, JJ.

BRAUCHER, J.

These are appeals by the taxpayers from a decision of the Appellate Tax Board. In 1961 the taxpayers reported certain payments made to them as annuity income, taxable at one and one-half per cent under G.L.c. 62, § 5 (a), as then in effect. The State Tax Commission assessed additional income taxes, treating the payments as dividend income taxable at six per cent under G.L.c. 62, §§ 1, 11, and denied...

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