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Legal Opinion

Kargman v. Commissioner of Revenue

Massachusetts Supreme Judicial Court

Decided August 1, 1983PublishedCited by 12 opinions

1Opinion of the CourtHennessey, C.J.

This is an appeal from decisions of the Appellate Tax Board (board). The appellants (taxpayers) are husband and wife. The case arises under the personal income tax law, G. L. c. 62, §§ 1-8, as appearing in St. 1973, c. 723, § 2. The 1973 revision governs both tax years (1974 and 1975) at issue. The board decided in favor of the Commissioner. We affirm its decisions.

The applicable statutes start from the concept of “Massachusetts gross income.” G. L. c. 62, §2 (a). Massachusetts gross income is divided into two classes: Part A gross income, which consists of dividends, interest, and net…

2Cases cited9 opinions

  1. Bolster v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1946
  2. American Family Life Assurance Co. v. Commissioner of InsuranceMassachusetts Supreme Judicial Court · 1983
  3. Animal Rescue League v. Assessors of BourneMassachusetts Supreme Judicial Court · 1941
  4. Rock v. Massachusetts Commission Against DiscriminationMassachusetts Supreme Judicial Court · 1981
  5. Town of Milton v. Metropolitan District CommissionMassachusetts Supreme Judicial Court · 1961

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3Cited by12 opinions

  1. Commonwealth v. WelchMassachusetts Supreme Judicial Court · 2005
  2. Locator Services Group, Ltd. v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 2005
  3. Commonwealth v. DenehyMassachusetts Supreme Judicial Court · 2014
  4. Greater Media, Inc. v. Department of Public UtilitiesMassachusetts Supreme Judicial Court · 1993
  5. Commonwealth v. MaddenMassachusetts Supreme Judicial Court · 2010

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