Legal Opinion
Lindberg v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided December 6, 1956PublishedCited by 14 opinions
1Opinion of the CourtRonan, J.
This is an appeal by the taxpayer from a decision of the Appellate Tax Board dismissing an appeal to the board from denial of an application for a partial abatement of a tax on income for the calendar year of 1951. The tax was paid in accordance with a return filed on April 15, 1952. The taxpayer filed an application for abatement with the State tax commission on April 13, 1955, *142claiming an error in the return he filed on April 15, 1952. The commission denied the application as filed too late under G. L. (Ter. Ed.) c. 62, § 43, as amended. The taxpayer then appealed to the board.
The…
2Cases cited16 opinions
- Hanscom v. Malden & Melrose Gas Light Co.Massachusetts Supreme Judicial Court · 1914
- Danforth v. Groton Water Co.Massachusetts Supreme Judicial Court · 1901
- Ahmed's CaseMassachusetts Supreme Judicial Court · 1932
- Ring v. City of WoburnMassachusetts Supreme Judicial Court · 1942
- Greenaway's CaseMassachusetts Supreme Judicial Court · 1946
11 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Fontaine v. Ebtec Corp.Massachusetts Supreme Judicial Court · 1993
- Baldassari v. Public Finance TrustMassachusetts Supreme Judicial Court · 1975
- City Council of Waltham v. VinciulloMassachusetts Supreme Judicial Court · 1974
- Massachusetts Bay Transportation Authority v. Boston Safe Deposit & Trust Co.Massachusetts Supreme Judicial Court · 1965
- Austin v. Boston University HospitalMassachusetts Supreme Judicial Court · 1977
9 more not listed; retrieve them via the Exa API.