Elwood v. State Tax Commission

In 1971 David M. and Carol J. Elwood were husband and wife residing together in the Commonwealth. During that year both received income, Mr. Elwood as a member of a law partnership and Mrs. Elwood as an employee of an enterprise unspecified on this record.

On their joint State income tax return for 1971, these taxpayers claimed a personal exemption in the amount of $4,600 under § 5B (a) (2) (i) of G. L. c. 62, as appearing in St. 1971, c. 555, § 5, reading as follows: “(a) The following exemptions shall be allowable to individuals against the income subject to taxation under subsection (b) of…