In 1971 David M. and Carol J. Elwood were husband and wife residing together in the Commonwealth. During that year both received income, Mr. Elwood as a member of a law partnership and Mrs. Elwood as an employee of an enterprise unspecified on this record.
On their joint State income tax return for 1971, these taxpayers claimed a personal exemption in the amount of $4,600 under § 5B (a) (2...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
