Legal Opinion
Horvitz v. Commissioner of Revenue
Massachusetts Appeals Court
Decided April 24, 2001No. 99-P-549PublishedCited by 7 opinions
1Opinion of the CourtCowin, J.
Asserting that the taxpayer, Jeffrey E. Horvitz, had changed his domicile from Florida to Massachusetts effective September 2, 1991, the defendant Commissioner of Revenue (commissioner) assessed personal income taxes against him from that date to December 31, 1992. Horvitz paid the assessed amount, but denied that he had changed his domicile and applied for an abatement in full.1 When the commissioner denied the abatement application, Horvitz, conformably with G. L. c. 58A, § 6, appealed to the Appellate Tax Board (board). After a hearing before a single member, the board upheld the com*387mission…
2Cases cited18 opinions
- New Boston Garden Corp. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1981
- Cohen v. Board of Registration in PharmacyMassachusetts Supreme Judicial Court · 1966
- Commonwealth v. DavisMassachusetts Supreme Judicial Court · 1933
- Thayer v. City of BostonMassachusetts Supreme Judicial Court · 1878
- Dane v. Board of Registrars of Voters of ConcordMassachusetts Supreme Judicial Court · 1978
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3Cited by7 opinions
- Commonwealth v. BeckerMassachusetts Appeals Court · 2008
- United States Gypsum Co. v. Executive Office of Environmental AffairsMassachusetts Appeals Court · 2007
- Bolton v. KrantzMassachusetts Appeals Court · 2002
- Hampton Associates v. Board of AssessorsMassachusetts Appeals Court · 2001
- Dotson v. Commissioner of RevenueMassachusetts Appeals Court · 2012
2 more not listed; retrieve them via the Exa API.