Legal Opinion
Greenfield Town Crier, Inc. v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided April 2, 1982PublishedCited by 9 opinions
1Opinion of the CourtO’Connor, J.
The defendant, Commissioner of Revenue (Commissioner), assessed use taxes totaling $10,688.04 plus interest and penalties against the plaintiff, Greenfield Town Crier, Inc. (Greenfield), for the period from October, 1969, through September, 1975. Greenfield applied to the Department of Corporations and Taxation 1 for an abatement of these taxes and simultaneously filed use tax returns for the applicable period. The applications were denied, and Greenfield appealed to the Appellate Tax Board (board). The board granted an abatement of the entire tax plus interest and penalties. The Commissioner…
2Cases cited8 opinions
- Sears, Roebuck & Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1976
- Courier Citizen Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1971
- Winchester TV Cable Co. v. State Tax CommissionerSupreme Court of Virginia · 1975
- Houghton Mifflin Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1977
- Commissioner of Revenue v. McGraw-Hill, Inc.Massachusetts Supreme Judicial Court · 1981
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3Cited by9 opinions
- Fairlawn Shopper, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- DiStefano v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1985
- Coca Cola Bottling of Northampton v. Commr. of RevenueMassachusetts Supreme Judicial Court · 1985
- Campus Communications v. Dept. of Rev.Supreme Court of Florida · 1985
- Arizona Department of Revenue v. Great Western Publishing, Inc.Court of Appeals of Arizona · 1999
4 more not listed; retrieve them via the Exa API.