Kennedy v. Commissioner of Corporations & Taxation

The complainant seeks an abatement of a portion of the income tax assessed upon her for the year 1921. G. L. c. 62, § 47. She removed from Pennsylvania to Massachusetts on October 8, 1921, never having theretofore been an inhabitant of this Commonwealth. Early in 1922 she filed a return of her income for 1921 as required by law, whereby were shown (1) her entire income received during the calendar year 1921, and (2) the portion of her income received during the period of her being an inhabitant of this Commonwealth, namely, from October 8 to December 31. A demurrer to the complaint was…