Fink v. Commissioner of Revenue

The taxpayers, Linda L. Fink and David A. Fink (David), appeal from a decision of the Appellate Tax Board (board) affirming the refusal by the Commissioner of Revenue (commissioner) to abate the taxpayers’ nonresident income tax assessments for tax years 2000-2003. The taxpayers are New Hampshire residents. David is employed by the Springfield Terminal Railway Company (Springfield Railway), a Vermont corporation that operates rail lines and related facilities throughout New England, including Massachusetts.

The taxpayers claim that, for the subject tax years, income earned in Massachusetts by…