HENNESSEY, C.J.
This is an appeal from decisions of the Appellate Tax Board (board). The appellants (taxpayers) are husband and wife. The case arises under the personal income tax law, G.L.c. 62, §§ 1-8, as appearing in St. 1973, c. 723, § 2. The 1973 revision governs both tax years (1974 and 1975) at issue. The board decided in favor of the Commissioner. We affirm its decisions.
The applicable statutes start from the concept of "Massachusetts...
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