Curran v. Commissioner of Revenue

This is an action under G. L. c. 231 A, brought originally in a Probate Court and later transferred to the Superior Court, by which the plaintiffs seek relief from a 1975 assessment to them of additional income tax, interest and penalties arising out of their 1972 sale of a parcel of real estate. The action was not brought until some four years after the plaintiffs should have appealed to the Appellate Tax Board from the denial of their application for abatement of the additional tax. Compare Iodice v. Newton, 397 Mass. 329, 333-334 (1986). The case was submitted upon a statement of agreed…