In 1971 David M. and Carol J. Elwood were husband and wife residing together in the Commonwealth. During that year both received income, Mr. Elwood as a member of a law partnership and Mrs. Elwood as an employee of an enterprise unspecified on this record.
On their joint State income tax return for 1971, these taxpayers claimed a personal exemption in the amount of $4,600 under § 5B (a) (2...
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