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GREEN v. COMMISSIONER OF CORPORATIONS & TAXATION.

364 Mass. 389 (1973)

305 N.E.2d 92

SAMUEL GREEN & another vs. COMMISSIONER OF CORPORATIONS & TAXATION.

Supreme Judicial Court of Massachusetts, Worcester.

December 13, 1973.

Attorney(s) appearing for the Case

Gerald E. Shugrue for the taxpayers.

Robert H. Quinn, Attorney General, Walter H. Mayo, III, Assistant Attorney General, & Edward D. Kalman, Deputy Assistant Attorney General, for the Commissioner of Corporations & Taxation, submitted a brief.

Present: TAURO, C.J., REARDON, QUIRICO, BRAUCHER, & HENNESSEY, JJ.

BRAUCHER, J.

A Massachusetts man marries a New Hampshire woman, and she moves to Massachusetts about five months later. Do our income tax laws treat her as having her domicil here before she moves? We hold that they do not, and hence we do not consider the constitutional questions that might arise if they did.

The plaintiff taxpayers brought a bill for declaratory relief, and the parties filed a statement of agreed...

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