Massachusetts Appellate Tax Board Decides Two Domicile Cases By David C. Morganelli, Esq. and Kathleen A. Ryan, Esq.


The Massachusetts Appellate Tax Board (“ATB”) recently decided two cases on the issue of whether an individual taxpayer had properly established non-residency for Massachusetts tax purposes. Non-resident status allows a taxpayer to be subject to tax only on Massachusetts “sourced” income, versus all income as is typically the case with residents.

The first case was Swartz v. Commissioner of Revenue1. The taxpayer in Swartz maintained two homes, one in Florida and one in Massachusetts....

...The second recent case was Mee v. Commissioner of Revenue.3 In Mee, the taxpayer, as in the Swartz case, maintained two residences, one in Massachusetts and one in Florida....

Please see full alert below for more information.

LOADING PDF: If there are any problems, click here to download the file.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Partridge Snow & Hahn LLP | Attorney Advertising

Written by:


Partridge Snow & Hahn LLP on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.