Legal Opinion
EMC Corp. v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided March 22, 2001PublishedCited by 24 opinions
1Opinion of the CourtSpina, J.
EMC Corporation (taxpayer) received a notice of assessment dated March 16, 1990, reflecting an assessment made on March 2, 1990, by the Commissioner of Revenue (commissioner) pursuant to G. L. c. 62C, § 26 (b), of additional corporate excise taxes for 1985. On March 5, 1992, the taxpayer filed an application for abatement with the commissioner. The commissioner failed to act on the application within the time provided under G. L. c. 58A, § 6, and it was deemed denied. The taxpayer appealed to the Appellate Tax Board (board) pursuant to G. L. c. 62C, § 39. The board dismissed the taxpayer’s…
2Cases cited17 opinions
- Goldberg v. KellySupreme Court of the United States · 1970
- Armstrong v. ManzoSupreme Court of the United States · 1965
- Commonwealth v. WeloskyMassachusetts Supreme Judicial Court · 1931
- DeBlois v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1931
- Commissioner of Corporations & Taxation v. DaltonMassachusetts Supreme Judicial Court · 1939
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3Cited by24 opinions
- Tyler v. Michaels Stores, Inc.Massachusetts Supreme Judicial Court · 2013
- Passatempo v. McMenimenMassachusetts Supreme Judicial Court · 2012
- Suffolk Construction Co. v. Division of Capital Asset ManagementMassachusetts Supreme Judicial Court · 2007
- Chandler v. County CommissionersMassachusetts Supreme Judicial Court · 2002
- Biogen IDEC MA, Inc. v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 2009
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