Commissioner of Revenue v. Destito

The Commissioner of Revenue appeals from a decision of the Appellate Tax Board (board), promulgated June 9, 1986, holding that Destito, a resident of New Hampshire, was not liable for a 1981 income tax imposed by Massachusetts on certain sick leave and annual leave separation payments made to him in that year by the Federal government. The board found that the Destitos had “lived in New Hampshire since 1964 and during this time . . . Destito was employed by the U.S. Government with a duty station” in Bedford, Massachusetts. He worked for the Air Force and later for the Federal Aviation…