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HORVITZ v. COMMISSIONER OF REVENUE

No. 99-P-549.

51 Mass. App. Ct. 386 (2001)

JEFFREY E. HORVITZ v. COMMISSIONER OF REVENUE.

Court of Appeals of Massachusetts, Suffolk.

April 24, 2001.

Attorney(s) appearing for the Case

Kenneth W. Salinger for the taxpayer.

Juliana deHaan Rice, Assistant Attorney General, for the Commissioner of Revenue.

Present: ARMSTRONG, C.J., GREENBERG, & COWIN, JJ.

COWIN, J.

Asserting that the taxpayer, Jeffrey E. Horvitz, had changed his domicile from Florida to Massachusetts effective September 2, 1991, the defendant Commissioner of Revenue (commissioner) assessed personal income taxes against him from that date to December 31, 1992. Horvitz paid the assessed amount, but denied that he had changed his domicile and applied for an abatement in full.1 When the commissioner denied the abatement application...

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