Legal Opinion
Commissioner of Revenue v. Wells Yachts South, Inc.
Massachusetts Supreme Judicial Court
Decided February 14, 1990PublishedCited by 19 opinions
1Opinion of the CourtNolan, J.
This is an appeal from a decision of the Appellate Tax Board (board). The Commissioner of Revenue (Commissioner) argues that the board erred when it abated a penalty imposed on the taxpayer, Wells Yachts South, Inc. (Wells Yachts). We agree with the Commissioner and reverse the board’s decision.
From the facts found by the board, it appears that Wells Yachts is a Massachusetts corporation in the business of selling sailboats. From the last quarter of 1982 through the third quarter of 1984, Wells Yachts did not timely file returns and pay sales taxes, as required by G. L. c. 64H, § 2 (1988…
2Cases cited8 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Cleary v. Cardullo's, Inc.Massachusetts Supreme Judicial Court · 1964
- Polaroid Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1984
- Casey v. Massachusetts Electric Co.Massachusetts Supreme Judicial Court · 1984
- M & T CHARTERS, INC. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1989
3 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Commonwealth v. One 1987 Mercury Cougar AutomobileMassachusetts Supreme Judicial Court · 1992
- Hartford Insurance v. Hertz Corp.Massachusetts Supreme Judicial Court · 1991
- Koch v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1993
- Kennametal, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1997
- Syms Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2002
14 more not listed; retrieve them via the Exa API.