Cooper v. Commissioner of Revenue

The plaintiff taxpayers appeal from the Appellate Tax Board’s dismissal on the pleadings of their claims for abatement of State income tax paid on Federal retire*558ment benefits. They urge us to overrule Filios v. Commissioner of Revenue, 415 Mass. 806 (1993), cert, denied, 114 S. Ct. 1538 (1994). We allowed the plaintiffs’ application for direct appellate review. We affirm.

The taxpayers are Massachusetts residents who paid State income taxes on Federal military pension income from 1986 to 1992. Their abatement claim is grounded in 4 U.S.C. § 111 (1994), which provides: “The United States…