Ingraham v. State Tax Commission

This is an appeal from a decision of the Appellate Tax Board (board) affirming the refusal of the State Tax Commission (commission) to abate income taxes assessed against the taxpayer in 1971. The facts were stipulated by the parties and can be summarized briefly.

In 1971 the taxpayer, a Massachusetts resident, received $4,530.22 from the sale of standing timber located on land in Maine plus $81.10 as rental income and as receipts from the sale of gravel also on land in Maine. He included these items in his 1971 tax return, and paid the tax due, but subsequently filed for an abatement of that…