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ROSSE v. COMMISSIONER OF REVENUE

430 Mass. 431 (1999)

THOMAS A. ROSSE & another v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

December 13, 1999.

Attorney(s) appearing for the Case

William E. Halmkin (David B. Mack with him) for the taxpayers.

Pierce O. Cray, Assistant Attorney General (Anne T. Foley with him) for Commissioner of Revenue.

Present: MARSHALL, C.J., ABRAMS, LYNCH, GREANEY, & IRELAND, JJ.

ABRAMS, J.

Pursuant to G. L. c. 58A, § 13, the taxpayers appeal from a decision of the Appellate Tax Board (board). The board affirmed the Commissioner of Revenue's (commissioner's) denial of the taxpayers' applications for abatement of their 1989 and 1990 personal income taxes. The taxpayers, Thomas and Florence Rosse, sought to apply excess deductions against dividend income under G. L. c. 62, § 2 (c). The board determined that an abatement should...

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