Legal Opinion
A. W. Chesterton Co. v. Commissioner of Revenue
Massachusetts Appeals Court
Decided November 12, 1998No. 95-P-2139PublishedCited by 10 opinions
1Opinion of the CourtLenk, J.
A. W. Chesterton Company (Chesterton) appeals from a decision of the Appellate Tax Board (board) favorable to the Commissioner of Revenue (commissioner). The board upheld the commissioner’s denial of Chesterton’s application to abate its corporate excise tax for the 1982 tax year. Chesterton’s abatement application was based, in relevant part, on its contention that the commissioner had not timely assessed the tax and that the limitations period of G. L. c. 62C, § 26, accordingly barred the deficiency assessment.
All agree that, to be timely, the assessment had to have been made by the…
2Cases cited8 opinions
- New Boston Garden Corp. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1981
- Polaroid Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1984
- Towle v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1986
- Kennametal, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1997
- M & T CHARTERS, INC. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1989
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- EMC Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2001
- RHI Holdings, Inc. v. Commissioner of RevenueMassachusetts Appeals Court · 2001
- Fox v. Commissioner of RevenueMassachusetts Appeals Court · 2001
- Tambrands, Inc. v. Commissioner of RevenueMassachusetts Appeals Court · 1999
- Deveau v. Commissioner of RevenueMassachusetts Appeals Court · 2001
5 more not listed; retrieve them via the Exa API.