Commonwealth v. Davis

This is an action of contract to recover an income tax. G. L. (Ter. Ed.) c. 62, § 41. The plaintiff’s declaration alleges that the defendant was a resident of *43Brockton in this Commonwealth, that a tax of a specified sum has been assessed upon income received by him during 1926, that no part of it has been paid and that the entire amount is due with interest from October 1, 1927. The defendant’s answer contains a general denial, denial that he has been an inhabitant of the Commonwealth since December 31, 1925, [1926] avers íhat he has been an inhabitant of the State of Texas since on or about…