Commissioner of Corporations & Taxation v. Dalton

This is an appeal under G. L. (Ter. Ed.) c. 58A, § 13, by the commissioner of corporations and taxation from a decision of the Appellate Tax Board granting an abatement upon payments received by the appellee in 1934 and 1935, in accordance with a separation agreement made in 1928, in North Carolina, between herself, her husband and a trustee, all of whom were then domiciled in that State. The husband transferred real estate and shares of stock to the trustee for the purpose of paying $150 a month to his wife for her support and maintenance during her life or until she should again marry, and…