Parker v. Commissioner of Corp. & Taxation

These are two complaints, brought, respectively, by Sarah L. Parker, and by the executors of the will of Edward L. Parker (the testator is referred to herein as a complainant) under G. L. c. 62, § 47, for the abatement of income taxes. The respondent demurred to each complaint, the demurrers were overruled and the cases reported to this court with the stipulation which follows: “It is agreed that if the demurrer was rightly overruled, the complainant is entitled to an abatement in the full amounts prayed for with interest from the date of payment and costs. If the demurrer should have been…