Legal Opinion
McCarthy v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided April 10, 1984PublishedCited by 32 opinions
1Opinion of the CourtLiacos, J.
The appellant, John W. McCarthy, doing business as D & S Service Station, appeals pursuant to G. L. c. 58A, § 13, from a decision of the Appellate Tax Board (board) upholding the assessment of a special fuels tax by the Commissioner of Revenue (Commissioner). We conclude that there was no error and affirm.
The parties have agreed on the following facts. McCarthy operates a service station in Springfield, at which he sells gasoline and diesel fuel. He sells all the diesel fuel he purchases and never has owned or leased any motor vehicles using diesel fuel.
From March, 1979, through April, 1980,…
2Cases cited6 opinions
- Hoffman v. Howmedica, Inc.Massachusetts Supreme Judicial Court · 1977
- Commonwealth v. WeloskyMassachusetts Supreme Judicial Court · 1931
- Cabot v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1929
- French v. Board of Assessors of BostonMassachusetts Supreme Judicial Court · 1981
- Xtra, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1980
1 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Koch v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1993
- Boston Neighborhood Taxi Ass'n v. Department of Public UtilitiesMassachusetts Supreme Judicial Court · 1991
- Boston Professional Hockey Ass'n v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2005
- Towle v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1986
- Commissioner of Revenue v. AMIWoodbroke, Inc.Massachusetts Supreme Judicial Court · 1994
27 more not listed; retrieve them via the Exa API.