Massachusetts Supreme Judicial Court April 30, 1965 (Ayers v. State Tax Commission)

Cutter, J.

This is the taxpayer’s appeal from a decision of the Appellate Tax Board denying the taxpayer’s application for abatement of a tax on income received in 1958, assessed under G. L. c. 62, § 5 (c), as amended through *133St. 1957, c. 540, § 1.1 The case was heard before the board on a statement of agreed facts.