1. Home
  2. Browse Decisions
  3. Mass.
  4. 423 Mass.
  5. 423 Mass. 817 (1996)
 

COMMISSIONER OF REVENUE v. FRANCHI

423 Mass. 817 (1996)

COMMISSIONER OF REVENUE v. ANTHONY A. FRANCHI & another.

Supreme Judicial Court of Massachusetts, Suffolk.

November 21, 1996.

Attorney(s) appearing for the Case

Don E. Gorton, III, for the Commissioner of Revenue.

J. Thomas Price for the taxpayers.

Present: WILKINS, C.J., ABRAMS, GREANEY, & FRIED, JJ.

GREANEY, J.

This is an appeal by the Commissioner of Revenue (commissioner), pursuant to G. L. c. 58A, § 13 (1994 ed.), from a decision of the Appellate Tax Board (board) granting Anthony A. Franchi and Constance Franchi (taxpayers) applications for abatement of income taxes paid by them in 1988 and 1989. We affirm the board's decision.

At issue is the Massachusetts tax treatment of income and deductions that arise pursuant to Internal Revenue Code

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