Legal Opinion
Filios v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided July 13, 1993PublishedCited by 8 opinions
1Opinion of the CourtAbrams, J.
The plaintiff taxpayers appeal from a decision of the Appellate Tax Board (board) denying them an abatement of the State income tax paid on their military retirement compensation.2 3The taxpayers claim that the taxation is discriminatory, in violation of 4 U.S.C. § 111 (1988), and art. 44 of the Amendments to the Massachusetts Constitution. We granted their application for direct appellate review. We affirm the decision of the board.
1. Violation of 4 U.S.C. § 111. The board found that the taxpayers were “residents of the Commonwealth who received income from military retirement compensation…
2Cases cited10 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- Torres v. Oakland Scavenger Co.Supreme Court of the United States · 1988
- United States v. City of DetroitSupreme Court of the United States · 1958
- Phillips Chemical Co. v. Dumas Independent School DistrictSupreme Court of the United States · 1960
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3Cited by8 opinions
- Phelps v. Commonwealth Land Title Insurance Co.Supreme Court of Minnesota · 1995
- Imprimis Investors, LLC v. KPMG Peat Marwick LLPMassachusetts Appeals Court · 2007
- Horney v. Westfield Gage Co.District Court, D. Massachusetts · 2002
- Cooper v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1995
- Miner v. Connleaf, Inc.District Court, D. Massachusetts · 1997
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