Legal Opinion
Fox v. Commissioner of Revenue
Massachusetts Appeals Court
Decided April 12, 2001No. 98-P-1537PublishedCited by 6 opinions
1Opinion of the CourtMason, J.
Charles J. Fox appeals from the decision of the Appellate Tax Board (board) affirming the decision of the Commissioner of Revenue (commissioner), made pursuant to G. L. c. 62C, § 31 A, that he was personally and individually liable for the payment of sales taxes owed by Consolidated Graphics Corporation (Congraf) and New England Lithograph Company, *337Inc. (Nelco).1 His primary argument on appeal is that, because the board member who heard the evidence did not participate in the board’s decision, it cannot stand. He also claims that the board’s decision is based upon an erroneous interpretation…
2Cases cited15 opinions
- Arnold Hochstein, Counterclaim v. United States of America, CounterclaimCourt of Appeals for the Second Circuit · 1990
- Amherst-Pelham Regional School Committee v. Department of EducationMassachusetts Supreme Judicial Court · 1978
- James M. O'COnnOr v. United States of America, & Third Party v. Richard Voight, Third PartyCourt of Appeals for the Third Circuit · 1992
- Vinick v. United StatesCourt of Appeals for the First Circuit · 2000
- Vinick v. CommissionerCourt of Appeals for the First Circuit · 1997
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3Cited by6 opinions
- Covell v. Department of Social ServicesMassachusetts Supreme Judicial Court · 2003
- Bayer Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2002
- Mount Auburn Hospital v. Board of Assessors of WatertownMassachusetts Appeals Court · 2002
- Covell v. Department of Social ServicesMassachusetts Appeals Court · 2002
- McGuiness v. Department of CorrectionMassachusetts Supreme Judicial Court · 2013
1 more not listed; retrieve them via the Exa API.