Martin v. State Tax Commission

Massachusetts Supreme Judicial Court

Martin v. State Tax Commission

322 N.E.2d 419, 366 Mass. 850

CourtMassachusetts Supreme Judicial Court

DecidedJanuary 31, 1975

StatusPublished

Cited by1 cases

This text of 322 N.E.2d 419 (Martin v. State Tax Commission) is published on Counsel Stack Legal Research, covering Massachusetts Supreme Judicial Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Martin v. State Tax Commission, 322 N.E.2d 419, 366 Mass. 850 (Mass. 1975).

Pincite

Opinion

In this appeal from a decision of the Appellate Tax Board (board), which sustained a determination of the State Tax Commission (commission), the taxpayer claims that because he was not a resident of the Commonwealth in 1967, he was not subject to income tax liability on the gain from the sale of certain securities. In sustaining the position of the commission, the board in effect ruled that the taxpayer was a resident of the Commonwealth at the time of the 1967 stock sale. The taxpayer argues that his requests for rulings that the evidence required a finding for him and against the commission should have been granted. The taxpayer did not request findings of fact and a report thereon from the board. Under G. L. c. 58A, § 13, as amended through St. 1969, c. 692, in the absence of such a request, a party is “deemed to have waived all rights of appeal to the supreme judicial court... as to whether a finding was warranted by the evidence.” Assessors of Lynn v. Zayre Corp. 364 Mass. 335, 338 (1973). Assessors of Needham v. E. J. Bleiler Equip. Co. Inc. 364 Mass. 834 (1974). The decision of the board must be affirmed because the taxpayer seeks to raise an issue which is foreclosed in the absence of a request for findings of fact and a report thereon. In any event, a review of the evidence before the board indicates that the board’s decision was warranted. The decision of the board is affirmed.

So ordered.

Free access — add to your briefcase to read the full text and ask questions with AI

In this appeal from a decision of the Appellate Tax Board (board), which sustained a determination of the State Tax Commission (commission), the taxpayer claims that because he was not a resident of the Commonwealth in 1967, he was not subject to income tax liability on the gain from the sale of certain securities. In sustaining the position of the commission, the board in effect ruled that the taxpayer was a resident of the Commonwealth at the time of the 1967 stock sale. The taxpayer argues that his requests for rulings that the evidence required a finding for him and against the commission should have been granted. The taxpayer did not request findings of fact and a report thereon from the board. Under G. L. c. 58A, § 13, as amended through St. 1969, c. 692, in the absence of such a request, a party is “deemed to have waived all rights of appeal to the supreme judicial court... as to whether a finding was warranted by the evidence.” Assessors of Lynn v. Zayre Corp. 364 Mass. 335, 338 (1973). Assessors of Needham v. E. J. Bleiler Equip. Co. Inc. 364 Mass. 834 (1974). The decision of the board must be affirmed because the taxpayer seeks to raise an issue which is foreclosed in the absence of a request for findings of fact and a report thereon. In any event, a review of the evidence before the board indicates that the board’s decision was warranted. The decision of the board is affirmed.

So ordered.

Cite This Page — Counsel Stack

Bluebook (online)

322 N.E.2d 419, 366 Mass. 850, Counsel Stack Legal Research, https://law.counselstack.com/opinion/martin-v-state-tax-commission-mass-1975.

Opinion

Related

Cite This Page — Counsel Stack