GREANEY, J.
This is an appeal by John K. Grady and Elizabeth Grady (taxpayers) pursuant to G.L.c. 58A, § 13 (1994 ed.), from a decision of the Appellate Tax Board (board) affirming the refusal of the Commissioner of Revenue (commissioner) to grant a partial abatement of income taxes paid by them. We reverse the board's decision.
During 1984 and 1985, the two tax years in question, the taxpayers held interests in two Federal Subchapter S corporations which...
Let's get started
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.
