Feehan v. Tax Commissioner
Massachusetts Supreme Judicial Court
Petition, filed in the Superior Court on November 20, 1919, under St. 1916, c. 269, § 20 (now G. L. c. 62, § 47), appealing from a refusal of the Tax Commissioner to abate an income tax assessed upon the business income for the year 1917 of the petitioner as a resident of Haverhill in this Commonwealth, the petitioner alleging that he was a resident of Milford in the State of Connecticut.
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Petition, filed in the Superior Court on November 20, 1919, under St. 1916, c. 269, § 20 (now G. L. c. 62, § 47), appealing from a refusal of the Tax Commissioner to abate an income tax assessed upon the business income for the year 1917 of the petitioner as a resident of Haverhill in this Commonwealth, the petitioner alleging that he was a resident of Milford in the State of Connecticut. The petition was heard by Lawton, J., who found the facts described in the opinion, ordered that the petition be dismissed, and reported the case for determination by this court. The case was submitted on…
1Opinion of the CourtCarroll, J.
The petitioner, representing that he was an inhabitant and resident of Milford in the State of Connecticut, brought this proceeding against the Tax Commissioner of the Commonwealth to abate the taxes on income assessed to him on September 1,1918, as an inhabitant of this Commonwealth. St. 1916, c. 269, § 5. In the Superior Court it was found that the petitioner was bom in Milford, Connecticut, and formerly had his domicil there, but that prior to the time in question he had changed his domicil from Milford to Haverhill in this Commonwealth; and it was ordered that the petition be dismissed.
The…
2Cases cited5 opinions
- Thayer v. City of BostonMassachusetts Supreme Judicial Court · 1878
- Olivieri v. AtkinsonMassachusetts Supreme Judicial Court · 1897
- Dickinson v. Inhabitants of BrooklineMassachusetts Supreme Judicial Court · 1902
- White v. StowellMassachusetts Supreme Judicial Court · 1918
- Pickering v. City of CambridgeMassachusetts Supreme Judicial Court · 1887
3Cited by22 opinions
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- Dorrance's EstateSupreme Court of Pennsylvania · 1932
- Commonwealth v. DavisMassachusetts Supreme Judicial Court · 1933
- Tuells v. FlintMassachusetts Supreme Judicial Court · 1933
- Kennedy v. SimmonsMassachusetts Supreme Judicial Court · 1941
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