State Tax Commission v. Gray

This is an appeal by the State tax commission (the commission) from the Appellate Tax Board’s decision that the appellant there (the taxpayer), an inhabitant of Massachusetts, was not taxable under G. L. c. 62, §§ 5 (b) and 6, 1 as amended, upon Federal old age benefits received by him in 1953. Those of the commission’s requests for rulings refused by the board present the question of the tax-ability of these benefits.

The board found the following facts. The taxpayer in his return for 1953 reported taxable income from salaries and wages and paid an income tax on such income. The commission…