Commissioner of Corporations & Taxation v. Filoon

These are appeals by the commissioner of corporations .and taxation from two decisions by the Appellate Tax Board granting abatement of income taxes assessed upon income from dividends of the V. & F. W. Filoon Company, a Massachusetts corporation — herein referred to as the corporation — received by Fred W. Filoon of Brockton — herein referred to as the taxpayer — during the years 1933 and 1934 respectively. G. L. (Ter. Ed.) c. 58A; St. 1937, c. 400. The taxpayer died after the entry of the appeals in this court and they were defended here by his executor.

*376The burden of establishing that the…