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COMMISSIONER OF REVENUE v. DUPEE

423 Mass. 617 (1996)

COMMISSIONER OF REVENUE v. PAUL R. DUPEE, JR., & another.

Supreme Judicial Court of Massachusetts, Suffolk.

September 25, 1996.

Attorney(s) appearing for the Case

Kristin E. McIntosh, Assistant Attorney General, for the plaintiff.

Roger M. Ritt (Gary P. Brady with him) for the defendants.

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

O'CONNOR, J.

The Commissioner of Revenue (commissioner) denied Paul R. Dupee, Jr., and Lizbeth Schiff's application for abatement of individual nonresident income tax for 1986 on their capital gain of $16,712,072 from the sale of a portion of Dupee's interest in Boston Celtics, Inc. (BCI). Dupee and Schiff (taxpayers) filed a petition for review with the Appellate Tax Board (board). The board concluded that the gain realized by Dupee was not subject to tax in Massachusetts...

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