Bogigian v. Commissioner of Corporations & Taxation

On January 10, 1923, the plaintiff, Hagop Bogigian, in a petition for the abatement of taxes assessed •upon income received by him (the then petitioner) during the years 1919, 1920 and 1921, alleged that for many years prior to the year 1915 he was a resident of the town of Lancaster; that in the year 1914 he took up his residence in the State of California; that on or about August 3, 1922, the *143commissioner of corporations and taxation notified him that he was taxable for the said years under the provisions of the Massachusetts income tax law, St. 1916, c. 269, (G. L. c. 62,) on account of…