Harrison Conference Services of Massachusetts, Inc. v. Commissioner of Revenue

The Commissioner of Revenue (Commissioner) appeals from a decision of the Appellate Tax Board (board) abating $70,059.01 of meals and sales tax assessed by the Commissioner on meals served by Harrison Conference Services of Massachusetts, Inc. (Harrison), from June, 1975, through June, 1978. We affirm the board’s decision.

In February, 1979, the Commissioner notified Harrison of the assessment in issue. Harrison applied for abatements. When, without Harrison’s consent, the Commissioner failed to act on those applications within six months, they were deemed denied, see G. L. c. 58A, § 6, and…