Staples v. Commissioner of Corporations & Taxation

This is an appeal by Maude Staples, herein referred to as the taxpayer, from a decision of the Appellate Tax Board. G. L. (Ter. Ed.) c. 58A; St. 1937, c. 400.

The taxpayer is an inhabitant of this Commonwealth. In her income tax return, filed in the year 1937, for the calendar year 1936, she reported the sum of $18,000 as “Income received during the year from taxable annuities,” and the sum of $8,817.92 as “interest or dividends taxable and received by an executor, administrator, trustee or other fiduciary not subject to taxation in Massachusetts and paid to me during the year.” The…