Legal Opinion
Reiersen v. Commissioner of Revenue
Massachusetts Appeals Court
Decided June 22, 1988No. 87-872PublishedCited by 8 opinions
1Opinion of the CourtKass, J.
For the years 1977, 1978, and 1979, Frederick D. Reiersen claimed exemption from income tax liability to the Commonwealth on the grounds that he was domiciled in the Republic of the Philippines and earned his entire income from sources in that country. See G. L. c. 62, §§ 1(f), 4, & 5A. The Commissioner of Revenue (commissioner) determined Reiersen’s domicil to be in Worcester, a ruling which the Appellate Tax Board (board) affirmed. 2
Although where a person is domiciled is mainly a question of fact, Mellon Natl. Bank & Trust Co. v. Commissioner of Corps. & Taxn., 327 Mass. 631, 632 (1951),…
2Cases cited33 opinions
- Williamson v. OsentonSupreme Court of the United States · 1914
- Elkins v. MorenoSupreme Court of the United States · 1978
- Hill v. MartinSupreme Court of the United States · 1935
- Orville E. Stifel, II v. William F. Hopkins, Esq.Court of Appeals for the Sixth Circuit · 1973
- Dorrance's EstateSupreme Court of Pennsylvania · 1932
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3Cited by8 opinions
- Juvelis, Juvelis v. SniderCourt of Appeals for the Third Circuit · 1995
- Horvitz v. Commissioner of RevenueMassachusetts Appeals Court · 2001
- Bernier v. DuPontMassachusetts Appeals Court · 1999
- Dotson v. Commissioner of RevenueMassachusetts Appeals Court · 2012
- Cerutti-O'Brien v. Cerutti-O'BrienMassachusetts Appeals Court · 2010
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