Case law

Industrial Finance Corp. v. State Tax Commission

367 Mass. 360 · Massachusetts Supreme Judicial Court · Apr 9, 1975

L. c. 58A, § 13, this court cannot “consider any issue of law which does not appear to have been raised in the proceedings before the board.” Assessors of Dover v. Dominican Fathers Province of St. … Barnes v. State Tax Commn. 363 Mass. 589, 594 [1973]) and cannot qualify for advantageous excise treatment under G. L. c. 63, § 38B. The decisions of the Appellate Tax Board are affirmed. So ordered.

Bagley v. Illyrian Gardens, Inc.

401 Mass. 822 · Massachusetts Supreme Judicial Court · Mar 9, 1988

See, e.g., New England Power Co. v. … Board of Appeals of Hanover v. Housing Appeals Comm., 363 Mass. 339, 365 (1973).

Barber v. Rathvon

250 Mass. 479 · Massachusetts Supreme Judicial Court · Jan 9, 1925

Gillingham v. Brown, 178 Mass. 417 . Wald v. Arnold, 168 Mass. 134 . Custy v. Donlan, 159 Mass. 245 . Krebs v. Olmstead, 137 Mass. 504 . Chace v. Trafford, 116 Mass. 529 . Wyman v. Fabens, 111 Mass. 77 . … In Lonsdale v. Brown, 15 Fed. Cas. 855 , the suit was on the original undertaking, and there was consideration for the forbearance; in Tebo v.

Hinckley v. Thatcher

139 Mass. 477 · Massachusetts Supreme Judicial Court · Jun 22, 1885

In Shore v. … American Tract Society v. De Witt, 9 Allen, 447 . Tilton v. American Bible Society, 60 N. H. 377. Attorney General v. Dublin, 38 N. H. 459. Goodhue v. Clark, 37 N. H. 525. Button v.

Pospisil's Case

402 Mass. 820 · Massachusetts Supreme Judicial Court · Jul 12, 1988

See id.; Goes v. Feldman, 8 Mass. App. Ct. 84, 88 (1979), citing City Council of Waltham v. … See School Comm. of Brockton v. Teachers’ Retirement Bd., 393 Mass. 256, 263 (1984), quoting Beeler v. Downey, 387 Mass. 609, 616 (1982). The decision of the reviewing board is affirmed.

President & Fellows of Harvard College v. Director of the Division of Employment Security

376 Mass. 551 · Massachusetts Supreme Judicial Court · Nov 3, 1978

If this were a civil action in the nature of certiorari, the board could be made a formal party as a method of seeking review of its decision. Malden v. Appellate Tax Bd., 367 Mass. 395, 398 (1975). Cf. Soja v. T.P. … . *555 Whether an employee is “available for work” is primarily a question of fact that has been entrusted to the informed judgment of the board. Keough v.

Wenz v. Wenz

222 Mass. 314 · Massachusetts Supreme Judicial Court · Jan 4, 1916

Custy v. Donlan, 159 Mass. 245 . Gillingham v. Brown, 178 Mass. 417 . The requests for rulings call for the application of this principle to three documents signed by the defendant. R. L. c. 202, § 12. … Gillingham v. Brown, ubi supra.

Cook v. City of Fall River

239 Mass. 90 · Massachusetts Supreme Judicial Court · May 28, 1921

Frost v. Welsh National Memorial Association, [1918] 2 Ch. 180. Board of Health v. North American Home, 7 Buch. 464 . … Barry v. Smith, 191 Mass. 78, 89 . In Everett v.

Bettigole v. Assessors of Springfield

343 Mass. 223 · Massachusetts Supreme Judicial Court · Nov 20, 1961

In a later case, Amory v. … See Meenes v. Goldberg, 331 Mass. 688, 691 ; Madden v. State Tax Commn. 333 Mass. 734, 736-737 ; Dehydrating Process Co. of Gloucester, Inc. v. Gloucester, 334 Mass. 287 ; Squantum Gardens, Inc. v.

Choate v. Assessors of Boston

304 Mass. 298 · Massachusetts Supreme Judicial Court · Nov 27, 1939

The finding of the board that the company did not act as agent of the owner in filing the application was free from error. Shea v. Gurney, 163 Mass. 184 . Jean v. Cawley, 218 Mass. 271 . T. D. Downing Co. v. … of Tax Appeals, afterwards the Appellate Tax Board.

Hall v. Staples

166 Mass. 399 · Massachusetts Supreme Judicial Court · Jun 16, 1896

Bodurtha v. Goodrich, 3 Gray, 508 . Finneran v. Leonard, 7 Allen, 54 . Hendrick v. Whittemore, 105 Mass. 23 . Gilman v. Gilman, 126 Mass. 26 . McCormick v. Fiske, 138 Mass. 379 . Needham v. Thayer, 147 Mass. 536 . … Young v. Watson, 155 Mass. 77 . See Packard v. Matthews, 9 Gray, 311 ; Eliot v. McC ormick, 141 Mass. 194 .

Bar Counsel v. Farber

464 Mass. 784 · Massachusetts Supreme Judicial Court · Apr 9, 2013

See Champigny v. … The third change proposed by the board in 1991 was to add lay members to hearing committees appointed by the board. See Introductory Statement, 9 Mass. Att’y Discipline Rep. v, v-vi (1993).

Kaczmarski v. Mayor of Springfield

346 Mass. 432 · Massachusetts Supreme Judicial Court · Nov 5, 1963

Even if the park board had an unusual relationship to the structure of municipal government it could, nevertheless, be a municipal board in im *434 portant aspects. Eastern Mass. St. Ry. v. … Commonwealth v. Dowe, 315 Mass. 217, 222-224 . Williams v. *436 City Manager of Haverhill, 330 Mass. 14,15-16 . Commonwealth v. Oliver, 342 Mass. 82, 83-84 .

Hemenway v. Hemenway

134 Mass. 446 · Massachusetts Supreme Judicial Court · Mar 7, 1883

Brown v. Gellatly, L. R. 2 Ch. 751. See, further, Meyer v. Simonsen, 5 DeG. & Sm. 723, 726. There is another branch of Brown v. Gellatly similar in principle to Kinmonth v. … Brown v. Gellatly, ubi supra. Bulkeley v. Stephens, 10 L. T. (N. S.) 225. Green v. Britten, 1 DeG., J. & S. 649.

Onex Communications Corporation v. Commissioner of Revenue

457 Mass. 419 · Massachusetts Supreme Judicial Court · Jul 30, 2010

The Appellate Tax Board (board) determined that the plaintiff was engaged in manufacturing as defined in G. … Co. v. Commissioner of Ins., 447 Mass. 478, 481 (2006). Because the board is authorized to interpret and administer the tax statutes, its decisions are entitled to deference. See Bell Atl. Mobile of Mass. Corp. v.

Farrar v. Director of the Division of Employment Security

324 Mass. 45 · Massachusetts Supreme Judicial Court · Mar 7, 1949

Hunter v. Miller, 148 Neb. 402 . Hallahan v. Riley, 94 N. H. 48. Muraski v. Board of Review of the Unemployment Compensation Commission, 136 N. J. L. 472. Bergen Point Iron Works v. … Barclay White Co. v. Unemployment Compensation Board of Review, 356 Pa. 43 . Judson Mills v. South Carolina Unemployment Compensation Commission, 204 S. C. 37. Jacobs v.

Perez v. Boston Housing Authority

379 Mass. 703 · Massachusetts Supreme Judicial Court · Feb 4, 1980

See Amherst-Pelham Regional School Comm. v. Department of Educ., 376 Mass. 480, 494-495 (1978); Board of Health of N. Adams v. *730 Mayor of N. Adams, 368 Mass. 554, 564-568 (1975). … A procedure is provided by statute for the re *739 moval of Board members from office on charges as therein defined. See G. L. c. 121B, § 6; Belinfante v. Mayor of Revere, 352 Mass. 712 (1967); Bunte v.

Crall v. City of Leominster

362 Mass. 95 · Massachusetts Supreme Judicial Court · Jun 5, 1972

See Pitman v. Medford, 312 Mass. 618, 623 . Compare Gallagher v. Board of Appeals of Falmouth, 351 Mass. 410, 414-415 . Spot Zoning. … Burnham v. Board of Appeals of Gloucester, 333 Mass. 114, 117 . Cohen v. Lynn, 333 Mass. 699, 705 . Banner v. Board of Appeal of Tewksbury, 348 Mass. 220, 228 . Rousseau v.

Gentile v. Director of Division of Employment Security

329 Mass. 500 · Massachusetts Supreme Judicial Court · Dec 1, 1952

The findings of the board of review as to the facts, if supported by any evidence, are conclusive. G. L. (Ter. Ed.) c. 151A, § 42, as amended. Weiner v. … United States, 291 Fed. 940 ; Jeffery-De Witt Insulator Co. v. National Labor Relations Board, 91 Fed. (2d) 134; Mark Hopkins, Inc. v. California Employment Commission, 24 Cal. (2d) 744; Sandoval v.

Court Street Parking Co. v. City of Boston

336 Mass. 224 · Massachusetts Supreme Judicial Court · Jun 26, 1957

Cabot v. … Lowell v. Boston, 322 Mass. 709, 735-738 . Cabot v. Assessors of Boston, 335 Mass. 53, 59 . See Allydonn Realty Corp. v.