Legal Opinion
William Rodman & Sons, Inc. v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided February 6, 1974PublishedCited by 5 opinions
1Opinion of the CourtReardon, J.
The Commissioner of Corporations and Taxation (Commissioner) assessed additional cigarette excises under G. L. c. 64C, against William Rodman & Sons, Inc. (Rodman) for the period May, 1971, through May, 1972. The excises sought were in the amount of $87,152.10, including $4,233.22 in interest. The State Tax Commission (Commission) thereafter denied Rodman’s petition to abate the excises. An appeal was taken to the Appellate Tax Board (Board) under formal procedure and the Commission filed an answer with the Board on November 13, 1972. Thereafter, on March 23, 1973, the Commissioner notified…
2Cases cited5 opinions
- Golden v. CrawshawMassachusetts Supreme Judicial Court · 1939
- Boston Five Cents Savings Bank v. Assessors of BostonMassachusetts Supreme Judicial Court · 1945
- New England Trust Co. v. Assessors of BostonMassachusetts Supreme Judicial Court · 1941
- Martin's CaseMassachusetts Supreme Judicial Court · 1918
- Hayward v. Assessors of BostonMassachusetts Supreme Judicial Court · 1939
3Cited by5 opinions
- Sears, Roebuck & Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1976
- In Re the Tax Appeal of FasiHawaii Supreme Court · 1981
- Currens v. Board of AssessorsMassachusetts Supreme Judicial Court · 1976
- Nissan Motor Corp. in U.S.A. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1990
- Chirillo v. Commissioner of RevenueMassachusetts Appeals Court · 1987