1. Home
  2. Browse Decisions
  3. Mass.
  4. 417 Mass.
  5. 417 Mass. 219 (1994)
 

COMMISSIONER OF REVENUE v. CHINCHILLO

417 Mass. 219 (1994)

629 N.E.2d 974

COMMISSIONER OF REVENUE vs. EDMUND J. CHINCHILLO & another.

Supreme Judicial Court of Massachusetts, Suffolk.

March 8, 1994.

Attorney(s) appearing for the Case

Robert J. Munnelly, Jr., Assistant Attorney General, for the Commissioner of Revenue.

Mitchell A. Hipsman, of Florida, for the taxpayers.

Present: WILKINS, NOLAN, LYNCH, & GREANEY, JJ.

WILKINS, J.

In December, 1982, Edmund and Rosemarie Chinchillo (taxpayers), residents of Florida, sold real estate in Revere for $725,000. They took a note, secured by a mortgage on the real estate, in payment of all but $25,000 of the purchase price. The note provided that principal and interest on the outstanding debt would be payable in monthly installments over the following twelve years. The taxpayers realized capital...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases