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COOPER v. COMMISSIONER OF REVENUE

421 Mass. 557 (1995)

LELAND COOPER & others vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

December 26, 1995.

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.

Loretta C. Argrett, Assistant Attorney General, Gary R. Allen, David English Carmack & Kevin M. Brown, of the District of Columbia, for The United States, amicus curiae, submitted a brief.

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

ABRAMS, J.

The plaintiff taxpayers appeal from the Appellate Tax Board's dismissal on the pleadings of their claims for abatement of State income tax paid on Federal retirement benefits. They urge us to overrule Filios v. Commissioner of Revenue, 415 Mass. 806 (1993), cert. denied, 114 S.Ct. 1538 (1994). We allowed the plaintiffs' application for direct appellate review....

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