FILIOS v. COMMISSIONER OF REVENUE


415 Mass. 806 (1993)

615 N.E.2d 933

JOHN E. FILIOS & another vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

July 13, 1993.


Attorney(s) appearing for the Case

Stephen S. Ostrach for the taxpayers.

Douglas H. Wilkins, Assistant Attorney General (Thomas A. Barnico, Assistant Attorney General, with him) for the Commissioner of Revenue.

Present: LIACOS, C.J., ABRAMS, NOLAN, & LYNCH, JJ.


ABRAMS, J.

The plaintiff taxpayers appeal from a decision of the Appellate Tax Board (board) denying them an abatement of the State income tax paid on their military retirement compensation.2 The taxpayers claim that the taxation is discriminatory, in violation of 4 U.S.C. § 111 (1988), and art. 44 of the Amendments to the Massachusetts Constitution. We granted their application for direct appellate review. We affirm the decision...

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