Parker v. Commissioner of Corporations & Taxation

This is a complaint against the commissioner of corporations and taxation in which the complainant seeks to have abated a portion of an income tax assessed in 1924, on income received in the year 1923. The respondent demurred to the complaint; the demurrer was overruled, and the respondent appealed. The question presented is, whether income received by the complainant (an inhabitant of this Commonwealth) as a special partner in the firm of Wessel, Duval and Company (a partnership having its principal place of business in Valparaiso in the Republic of Chile) was income from money at interest…