Old Colony Bank v. Clark

OPINION

This case comes before us on appeal from an order of a justice of the Superior Court dismissing a complaint filed in that court against the defendant tax administrator. Counsel for the parties appeared before us on October 21, 1986, for oral argument pursuant to an order directed to the plaintiff to show cause why its appeal should not be dismissed. We affirm the order of dismissal. The facts giving rise to this controversy are as follows.

The defendant, tax administrator, assessed a franchise tax on plaintiff, Old Colony Bank, and found that it had been deficient in its 1983 franchise…