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

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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....

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