Massachusetts Appeals Court August 29, 2012, No. 10-P-2181 (Dotson v. Commissioner of Revenue)

Sikora, J.

Kenneth Dotson, the taxpayer, appeals from a decision of the Appellate Tax Board (board) affirming the denial by the Commissioner of Revenue (commissioner) of an abatement of personal income taxes for the tax year ending on December 31, 1999. G. L. c. 58A, § 13. On January 22, 1999, Dotson exercised certain options for the purchase of stock in the Amazon.