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ROHRBOUGH, INC. v. COMMISSIONER OF REVENUE

385 Mass. 830 (1982)

434 N.E.2d 211

ROHRBOUGH, INC. vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

April 20, 1982.

Attorney(s) appearing for the Case

Linda M. Irvin, Assistant Attorney General, for Commissioner of Revenue.

Leonard F. Clarkin (Harris T. Luscomb, III, with him) for the taxpayer.

Present: HENNESSEY, C.J., WILKINS, ABRAMS, LYNCH, & O'CONNOR, JJ.

WILKINS, J.

In 1971, George I. Rohrbough (Rohrbough) sold real estate in Boston at a substantial capital gain. The sales price was to be paid in instalments over a period of six years, pursuant to notes, and the transaction qualified under § 453 of the Internal Revenue Code (I.R.C.) (26 U.S.C. § 453 [1976]) for treatment as an instalment sale. Rohrbough elected to report the gain as an instalment sale for Federal income tax purposes, but, for State income...

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