Legal Opinion
Commissioner of Revenue v. Marr Scaffolding Co.
Massachusetts Supreme Judicial Court
Decided March 5, 1993PublishedCited by 12 opinions
1Opinion of the CourtWilkins, J.
The Appellate Tax Board (board) granted an abatement of sales taxes assessed against Marr Scaffolding Co., Inc. (Marr), solely on the ground that the Commissioner of Revenue (Commissioner) was estopped from denying Marr an abatement of those taxes. The board agreed with the Commissioner that taxable sales had occurred within the meaning of G. L. c, 64H, § 1 (12) (a) (1990 ed.), but concluded that the assessment should be abated because of Marr’s reasonable reliance on what the board saw as a contrary representation on taxability made in a January, 1980, letter of the chief of the revenue…
2Cases cited6 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Hartford Accident & Indemnity Co. v. Commissioner of InsuranceMassachusetts Supreme Judicial Court · 1990
- Commissioner of Revenue v. Wells Yachts South, Inc.Massachusetts Supreme Judicial Court · 1990
- Corea v. Board of AssessorsMassachusetts Supreme Judicial Court · 1981
- Commissioner of Revenue v. A.W. Chesterton Co.Massachusetts Supreme Judicial Court · 1990
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Providence & Worcester Railroad v. Energy Facilities Siting BoardMassachusetts Supreme Judicial Court · 2009
- Globe Newspaper Co. v. Beacon Hill Architectural CommissionMassachusetts Supreme Judicial Court · 1996
- Duarte v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2008
- Gillette Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1997
- Commissioner of Revenue v. BayBank MiddlesexMassachusetts Supreme Judicial Court · 1996
7 more not listed; retrieve them via the Exa API.