Commonwealth v. Garabedian

Four indictments were returned in 1978 against the defendant for failing to file his State income tax return for the calendar years 1973, 1974, 1975, and 1976. Section 56 of G. L. c. 62, read together with §§ 22 and 24 of that chapter, as in effect prior to October 15, *4431976,1 required persons who earned more than $2,000 in gross income in any tax year to file a return on or before the fifteenth day of the fourth month following the close of each tax year. The defendant was, therefore, obliged to file his tax returns on or before the April 15 following each of the calendar years in…