Ayer v. Commissioner of Corp. & Taxation

This case comes before us on an appeal of the petitioner from an order for judgment for the defendant with his costs, G. L. c. 62, § 47; G. L. c. 59, § 68, entered in the Superior Court on an appeal, under G. L. c. 62, § 47, from the refusal of the commissioner of corporations and taxation to allow an application of the plaintiff for an abatement of taxes assessed under the provisions of St. 1916, c. 269, § 2 (now G. L. c. 62, § 1).

The statement of agreed facts discloses that the petitioner was a citizen and inhabitant of the Commonwealth of Massachusetts during the years 1917 and 1918.…