Commissioner of Corporations & Taxation v. Bullard

Each of these cases is an appeal by the commissioner of corporations and taxation — hereinafter referred to as the commissioner — from a decision of the Appellate Tax Board abating a tax upon income from net gains from the sale of intangible personal property, in one case upon such income for the year 1935, and in the other case upon such income for the year 1936. G. L. (Ter. Ed.) c. 58A, § 13, as amended by St. 1933, c. 321, § 7; St. 1933, c. 350, § 8; St. 1935, c. 218, § 1; St. 1939, c. 366, § 1. See also St. 1937, c. 400, §§ 1, 4.

*73Louisa L. S. Bagg died a resident of the Commonwealth…