Legal Opinion
Commissioner of Revenue v. Carrigan
Massachusetts Appeals Court
Decided August 17, 1998No. 97-P-758PublishedCited by 38 opinions
1Opinion of the CourtLenk, J.
The sole issue on appeal is whether the trial court judge erred in denying the defendant’s motion to dismiss the complaint for failure to comply with Mass.R.Civ.P. 4(j), as amended, 402 Mass. 1401 (1988).
Background. The Commissioner brought a complaint against Carrigan on January 17, 1996, to recover four years’ worth of unpaid Massachusetts income taxes. He attempted contemporaneously to effect service on Carrigan by forwarding a copy of the summons and complaint to the deputy sheriff for personal service in Massachusetts and by sending a copy to Carrigan by *310certified mail, return receipt…
2Cases cited15 opinions
- Winters v. Teledyne Movible Offshore, Inc.Court of Appeals for the Fifth Circuit · 1985
- Shihshu Walter Wei v. State of HawaiiCourt of Appeals for the Ninth Circuit · 1985
- Sheldon Lovelace v. Acme Markets, IncCourt of Appeals for the Third Circuit · 1987
- Fannie R. Braxton v. United States of America and Department of Health & Human ServicesCourt of Appeals for the Third Circuit · 1987
- Andrea Geiger v. Donald AllenCourt of Appeals for the Seventh Circuit · 1988
10 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Ben-Yisrayl v. StateIndiana Supreme Court · 2000
- Passatempo v. McMenimenMassachusetts Supreme Judicial Court · 2012
- Badelle v. StateIndiana Court of Appeals · 2001
- Francis v. StateIndiana Supreme Court · 2001
- Nett v. BellucciMassachusetts Supreme Judicial Court · 2002
33 more not listed; retrieve them via the Exa API.