Hart v. Tax Commissioner

It is agreed that the complainant was a resident of New York at all times prior to January 26, 1918. She then became, and has since remained, a resident of this Commonwealth. Under protest she filed a return of income received during 1917, and paid a tax assessed thereon. During the years 1917 and 1918 there was no State income tax in the State of New York; and in 1917 the levy was made in that State upon the personal property of the complainant from which her income for that year was derived. In these proceedings for abatement the only question raised is the right of this Commonwealth to…