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FINK v. COMMISSIONER OF REVENUE

No. 06-P-1751.

71 Mass. App. Ct. 677 (2008)

DAVID A. FINK & another v. COMMISSIONER OF REVENUE.

Appeals Court of Massachusetts, Suffolk.

May 8, 2008.

Attorney(s) appearing for the Case

Eric L. Hirschhorn (Michael Q. Geary with him) for the taxpayers.

Kenneth W. Salinger, Assistant Attorney General, for Commissioner of Revenue.

Present: BERRY, GREEN, & VUONO, JJ.

BERRY, J.

The taxpayers, Linda L. Fink and David A. Fink (David), appeal from a decision of the Appellate Tax Board (board) affirming the refusal by the Commissioner of Revenue (commissioner) to abate the taxpayers' nonresident income tax assessments for tax years 2000-2003. The taxpayers are New Hampshire residents. David is employed by the Springfield Terminal Railway Company (Springfield Railway), a Vermont corporation that operates rail lines and related facilities...

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