# Minchin v. Commissioner of Revenue

> Massachusetts Supreme Judicial Court · November 7, 1984 · 393 Mass. 1004

URL: https://www.frixlaw.com/law-library/cases/6449812

## Case

- **Full name:** Thomas A. Minchin v. Commissioner of Revenue
- **Court:** Massachusetts Supreme Judicial Court
- **Decided:** November 7, 1984
- **Citations:** 393 Mass. 1004; 471 N.E.2d 53; 1984 Mass. LEXIS 1791
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Cited by:** 5 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6449812

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6449812. Public record. Not legal advice.