Legal Opinion
Towle v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided May 20, 1986PublishedCited by 30 opinions
1Opinion of the CourtHennessey, C.J.
The taxpayer appeals, pursuant to G. L. c. 58A, § 13 (1984 ed.), a decision of the Appellate Tax Board (board) affirming the denial of an abatement of a use tax on the purchase price of a boat. G. L. c. 641, §§ 2,3,8 (/) (1984 ed.). On appeal, the taxpayer claims that nonresidents are not subject to sales or use tax on out-of-State purchases, that the assessment of a use tax on the taxpayer’s boat was improper because the boat was not purchased for use within the Commonwealth, and that the assessment was discriminatory and violated the Fourteenth Amendment to the Constitution of the United…
2Cases cited12 opinions
- National Geographic Society v. California Board of EqualizationSupreme Court of the United States · 1977
- New Bedford Gas & Edison Light Co. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1975
- McCarthy v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1984
- Schlaiker v. Board of Assessors of Great BarringtonMassachusetts Supreme Judicial Court · 1974
- French v. Board of Assessors of BostonMassachusetts Supreme Judicial Court · 1981
7 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Aronson v. CommonwealthMassachusetts Supreme Judicial Court · 1987
- M & T CHARTERS, INC. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1989
- RCN-BecoCom, LLC v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2005
- Tenneco Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1987
- Bell Atlantic Mobile of Massachusetts Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2008
25 more not listed; retrieve them via the Exa API.