Commissioner of Corporations & Taxation v. Church

The commissioner of corporations and taxation, herein referred to as the commissioner, assessed an income tax upon John El. C. Church, herein referred to as the. taxpayer, upon the sum of $4,900 distributed to the taxpayer in the year 1941 by Monument Mills, a Massachusetts corporation, herein referred to as the corporation. The taxpayer applied to the commissioner for an" abatement. The abatement was denied and the taxpayer appealed to the Appellate Tax Board. The Appellate Tax Board made findings of fact, decided in favor of the taxpayer, and granted an abatement. The commissioner appealed…