I don’t like John Kerry or his politics but mooring a boat 7 miles off the coast of Massachusets seems like an act of convenience.
I mean the only way to get to his boat is to take ... well, another boat or a puddle jumping airplane.
Besides, someone else is collecting the taxes.
What next? Start taxing people for having a second home in Florida or the Bahamas?
It really is no one’s business where you put your stuff and for the state to come in and divine the thoughts of another human or in this instance “a tax entity” is just beyond the pale.
The only convenience is not having to pay taxes. He spends his summers on Nantucket. There is no good reason why he can’t keep his boat there. Nantucket boat basin holds boats a whole lot bigger than Kerry’s.