Minchin v. Commissioner of Revenue
This text of 471 N.E.2d 53 (Minchin v. Commissioner of Revenue) 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.
Opinion
In any event, the decision of the board is final as to findings of fact (G. L. c. 58A, § 13), and the propriety of those findings cannot be challenged successfully in the absence of a transcript of the board’s proceedings (G. L. c. 58A, § 10). See Montaup Elec. Co. v. Assessors of Whitman, 390 Mass. 847, 848-849 (1984). On the facts found by the board, the plaintiff could not prevail on any of his constitutional arguments. See Southern Pac. Co. v. Gallagher, 306 U.S. 167,177 (1939); Henneford v. Silas Mason Co., 300 U.S. 577,583-584(1937); Minnesota v. Blasius, 290 U.S. 1, 9-10 (1933); Randall v. Norberg, 121 R.I. 714, 720 (1979).
Decision of the Appellate Tax Board affirmed.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Cite This Page — Counsel Stack
471 N.E.2d 53, 393 Mass. 1004, 1984 Mass. LEXIS 1791, Counsel Stack Legal Research, https://law.counselstack.com/opinion/minchin-v-commissioner-of-revenue-mass-1984.