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REIERSEN v. COMMISSIONER OF REVENUE

No. 87-872.

26 Mass. App. Ct. 124 (1988)

524 N.E.2d 857

FREDERICK D. REIERSEN & another vs. COMMISSIONER OF REVENUE.

Appeals Court of Massachusetts, Suffolk.

June 22, 1988.

Attorney(s) appearing for the Case

Barry A. Bachrach for the taxpayers.

Jamin Raskin, Assistant Attorney General, for the Commissioner of Revenue.

Present: GRANT, KASS, & SMITH, JJ.

KASS, J.

For the years 1977, 1978, and 1979, Frederick D. Reiersen claimed exemption from income tax liability to the Commonwealth on the grounds that he was domiciled in the Republic of the Philippines and earned his entire income from sources in that country. See G.L.c. 62, §§ 1(f), 4, & 5A. The Commissioner of Revenue (commissioner) determined Reiersen's domicil to be in Worcester, a ruling which the Appellate Tax Board (board) affirmed.

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