Holcombe v. Commissioner of Corp. & Taxation

The petitioners who are the duly appointed and qualified trustees of the will of Edwin Ginn bring suit in the first and second cases for full abatement of additional income taxes assessed and paid under protest for the years 1918 and 1919, after an original assessment on income received in those years had been paid, and in the third case for a partial abatement of a tax assessed on income received in 1920. St. 1916, c. 269, §§ 2, 5, 9, 14, 19. St. 1920, c. 385, § 4. Faulkner v. Tax Commissioner, 229 Mass. 120.

The first question is whether the moneys received by the trustees in 1918 and 1919…