REARDON, J.
This is an appeal from a decision of the Appellate Tax Board (board) affirming the refusal of the State Tax Commission (commission) to abate income taxes assessed against the taxpayer in 1971. The facts were stipulated by the parties and can be summarized briefly.
In 1971 the taxpayer, a Massachusetts resident, received $4,530.22 from the sale of standing timber located on land in Maine plus $81.10 as rental income and as receipts from the sale...
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.
