Minchin v. Commissioner of Revenue
Cases that cite this one
5 later published cases cite this decision.
- Towle v. Commissioner of Revenue (Mass. 1986)
- Regency Transportation, Inc. v. Commissioner of Revenue (Mass. 2016)
- Bank of America, N.A. v. Commissioner of Revenue (Mass. 2016)
- RHI Holdings, Inc. v. Commissioner of Revenue (Mass. App. Ct. 2001)
- M & T CHARTERS, INC. v. Commissioner of Revenue (Mass. 1989)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.