Long v. Norman

This is an appeal from a decree of the District Court of Massachusetts in favor of the plaintiffs, appellees, in a suit in equity brought to restrain the defendant, the tax commissioner of Massachusetts, from assessing and collecting from the plaintiffs income taxes for the years 1918, 1919, etc., under the Massachusetts Income Tax Daw. Gen. Daw's Mass. 1921, c. 62, § 10.

In the bill of complaint it is alleged that the defendant, appellant, .assessed a tax against the plaintiffs, as trustees of their father’s estate, on account of income received by them during the "year 1918, and has demanded…