POGORELC v. COMMISSIONER OF REVENUE

No. 19-P-141.

98 Mass. App. Ct. 41 (2020)

DAVID J. POGORELC v. COMMISSIONER OF REVENUE.

Appeals Court of Massachusetts, Suffolk.

July 15, 2020.


Attorney(s) appearing for the Case

David J. Pogorelc, pro se.

Maura Healey , Attorney General, Kevin W. Brown , Special Assistant Attorney General, & Brett M. Goldberg for Commissioner of Revenue.

Present: GREEN, C.J., HENRY, & SACKS, JJ.


The taxpayer, David J. Pogorelc, appeals from the denial of his tax abatement application in which he sought a refund of over $300,000 in personal income tax for the 2011 tax year. In 2007, Pogorelc and his business partner refinanced a residential rental property that they owned through a limited liability company (LLC). As part of...

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