Legal Opinion
M & T CHARTERS, INC. v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided February 14, 1989PublishedCited by 24 opinions
1Opinion of the CourtLynch, J.
M & T Charters, Inc. (taxpayer), appeals from a decision of the Appellate Tax Board (board), affirming the denial of an abatement of a use tax assessed on a yacht purchased by the taxpayer. G. L. c. 64I, §§ 2, 3, 8 (f) (1986 ed.). The taxpayer contends that the vessel was not purchased “for storage, use or consumption” within the Commonwealth so as to come within the ambit of the statute; that the taxpayer successfully rebutted the statutory presumption that goods brought into the Commonwealth within six months of purchase are presumed to have been bought for storage, use, or consumption…
2Cases cited11 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- New Boston Garden Corp. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1981
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- National Geographic Society v. California Board of EqualizationSupreme Court of the United States · 1977
- First Agricultural National Bank of Berkshire County v. State Tax CommissionMassachusetts Supreme Judicial Court · 1967
6 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Koch v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1993
- Boston Professional Hockey Ass'n v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2005
- Commissioner of Revenue v. Wells Yachts South, Inc.Massachusetts Supreme Judicial Court · 1990
- Syms Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2002
- Town Fair Tire Centers, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
19 more not listed; retrieve them via the Exa API.