“[t]o raise a constitutional question on appeal to this court from the board, the taxpayer must present the question to the board and, in so doing, make a proper record for appeal. Otherwise, the taxpayer waives the right to press the constitutional argument”
How later courts described this case
- “[t]o raise a constitutional question on appeal to this court from the board, the taxpayer must present the question to the board and, in so doing, make a proper record for appeal. Otherwise, the taxpayer waives the right to press the constitutional argument”
Written by the judges who cited it.
The 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.