Legal Opinion
Fleet National Bank v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided March 2, 2007PublishedCited by 22 opinions
1Opinion of the CourtSpina, J.
In these appeals by the Commissioner of Revenue (commissioner) and now before us on his applications for direct appellate review, we consider how interest on tax refunds owed to the estate of Emile L. Fournier (Fournier estate) and to Fleet National Bank (Fleet)3 (collectively, the taxpayers) is properly calculated under G. L. c. 62C, § 40, as amended through St. 2003, c. 26, § 197.
1. Statutory framework. General Laws c. 62C, § 40, governs the refund of taxes, interest, or penalties when a taxpayer makes an overpayment to the Department of Revenue (department). Because the present dispute…
2Cases cited23 opinions
- Fontaine v. Ebtec Corp.Massachusetts Supreme Judicial Court · 1993
- Hanscom v. Malden & Melrose Gas Light Co.Massachusetts Supreme Judicial Court · 1914
- Hanlon v. RollinsMassachusetts Supreme Judicial Court · 1934
- Sullivan v. Town of BrooklineMassachusetts Supreme Judicial Court · 2001
- Pentucket Manor Chronic Hospital, Inc. v. Rate Setting CommissionMassachusetts Supreme Judicial Court · 1985
18 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Kunelius v. Town of StowCourt of Appeals for the First Circuit · 2009
- Commonwealth v. RaposoMassachusetts Supreme Judicial Court · 2009
- Smith v. Massachusetts Bay Transportation AuthorityMassachusetts Supreme Judicial Court · 2012
- Moe v. Sex Offender Registry BoardMassachusetts Supreme Judicial Court · 2014
- Herrick v. ESSEX REGIONAL RETIREMENT BOARDMassachusetts Appeals Court · 2010
17 more not listed; retrieve them via the Exa API.