Case law

Boston Safe Deposit & Trust Co. v. Commissioner of Revenue

13 Mass. App. Ct. 492 · Massachusetts Appeals Court · Apr 28, 1982

The Commissioner effectively ignores the “when” and asserts that the court must accept the board’s appraisal. We think both parties are wide of the mark. In Greenfield v. … . & Taxn. v. Ryan, 323 Mass. 154, 157-158 *496 (1948); Fisher Sch. v. Assessors of Boston, 325 Mass. 529, 533-534 (1950); Assessors of Everett v. Albert N. Parlin Home, Inc., 331 Mass. 359, 364 (1954); Stilson v.

Williams v. Charles

84 Mass. App. Ct. 328 · Massachusetts Appeals Court · Oct 3, 2013

Brown, J. … See Harhen v. Brown, 431 Mass. 838 , 843 n.5 (2000). See also Demoulas v.

Thomas v. Civil Service Commission

48 Mass. App. Ct. 446 · Massachusetts Appeals Court · Jan 13, 2000

Co. v. Alcoholic Bevs. Control Commn., 401 Mass. 713, 721 (1988); Flint v. Commissioner of Pub. Welfare, 412 Mass. 416, 420 (1992). … Cambridge v. Civil Serv. Commn., 43 Mass. App.

Shea v. Town of Danvers

21 Mass. App. Ct. 996 · Massachusetts Appeals Court · Apr 2, 1986

Following the rule of construction that superficially discordant provisions of a by-law are to be construed in harmony, Lee v. Board of Appeals of Harwich, 11 Mass. App. … Harrison v. Braintree, 355 Mass. 651, 655 (1969). Harrison v. Textron, Inc., 367 Mass. 540, 546 (1975).

Erving Paper Mills Corp. v. Commissioner of Revenue

49 Mass. App. Ct. 14 · Massachusetts Appeals Court · Mar 23, 2000

The taxpayer petitioned the board and a hearing was held before the board on January 22 and January 23, 1991. On September 30, 1993, the board issued a decision denying the applications for abatement. … “In reviewing mixed questions of fact and law, the board’s expertise in tax matters must be recognized, and its decisions are due ‘some deference.’ ” Koch v.

Highland Tap of Boston, Inc. v. Commissioner of Consumer Affairs & Licensing

33 Mass. App. Ct. 559 · Massachusetts Appeals Court · Nov 16, 1992

Konstantopoulos v. Whately, 384 Mass. 123, 135 (1981). “Due process requires notice of the grounds on which the board might act rather than the evidentiary support for those grounds.” LaPointe v. … See Samuels Pharmacy, Inc. v. Board of Registration in Pharmacy, 390 Mass. 583, 590 (1983); Lockhart v. Attorney Gen., 390 Mass. at 784 ; Reliance Ins. Co. v. Commissioner of Ins., 31 Mass. App. Ct. 581, 589-590 (1991).

Commonwealth v. Perretti

20 Mass. App. Ct. 36 · Massachusetts Appeals Court · May 14, 1985

Sullivan testified that the victim described her assailant as a dark-complexioned, white male with brown hair, about eighteen years old, five feet six inches tall, about 155 pounds, and wearing a dark jacket. … See Gaunt v. Board of Appeals of Methuen, 327 Mass. 380, 381 (1951); Lawrence v. Falzarano, 7 Mass. App. Ct. 591, 597-598 (1979), rev’d on other grounds, 380 Mass. 18 (1980).

Commonwealth v. Parzick

64 Mass. App. Ct. 846 · Massachusetts Appeals Court · Oct 26, 2005

Lydon, 413 Mass. 309, 312 (1992), quoting from Commonwealth v. Brown, 401 Mass. 745, 747 (1988). … See Commonwealth v. Lee, 10 Mass. App. Ct. at 522 , quoting from Libby v.

Board of Selectmen of Duxbury v. Webster Point Village, LLC.

Massachusetts Appeals Court · Aug 8, 2023

Shortly before the ZBA denied the request, the board filed this action; WPV responded with a special motion to dismiss. Applying the burden-shifting, augmented Duracraft framework, see Reichenbach v. … See also 477 Harrison Ave., LLC v.

Russo's Case

46 Mass. App. Ct. 923 · Massachusetts Appeals Court · Apr 13, 1999

Onofrio v. … We note that in the two cases cited by the board’s majority, Dunne v. Boston, 41 Mass. App. Ct. 922, 923 (1996), and Thomas’s Case, 25 Mass. App. Ct. 964, 965 (1988), the issue was not argued to the court.

Bengtson's Case

34 Mass. App. Ct. 239 · Massachusetts Appeals Court · Mar 22, 1993

See Ezzy v. Workers’ Compensation Appeals Bd., 146 Cal. … We therefore affirm the decision of the reviewing board. So ordered.

Manoli's Case

12 Mass. App. Ct. 222 · Massachusetts Appeals Court · Jul 7, 1981

Furtado v. … Kemble Fischer Realty Trust v. Board of Appeals of Concord, 9 Mass. App. Ct. 477, 478-480 (1980).

Neli Ridge, LLC v. Town Clerk of Wilmington & Another

93 Mass. App. Ct. 1109 · Massachusetts Appeals Court · May 4, 2018

Nelson v. Wilmington , 81 Mass. App. Ct. 1133 (2012). … Capone v. Zoning Bd. of Appeals of Fitchburg , 389 Mass. 617 , 622 (1983), quoting from Rinaudo v. Zoning Bd. of Appeals of Plymouth , 383 Mass. 885 , 885 (1981).

A.W. Chesterton Co. v. Commissioner of Revenue

37 Mass. App. Ct. 936 · Massachusetts Appeals Court · Oct 31, 1994

State Tax Commn. v. John H. Breck, Inc., 336 Mass. 277, 289 (1957). General Elec. Co. v. Assessors of Lynn, 393 Mass. 591, 599 (1984). Blakeley v. Commissioner of Rev., 28 Mass. App. Ct. 499, 501 (1990). … See Wisconsin Dept. of Rev. v. William Wrigley, Jr. Co., 505 U.S. 214 , 233 n.7 (1992) (Wrigley).

Board of Managers of the Redstone Court Condominium Association v. Xiulin Liu.

Massachusetts Appeals Court · Mar 4, 2024

See Chace v. Curran, 71 Mass. App. Ct. 258, 260 n.4 (2008). … See Bishay v. Superior Court Dep't of the Trial Court, 487 Mass. 1012, 1013 (2021). See also State Realty Co. of Boston v. MacNeil, 341 Mass. 123, 124 (1960).

Clancy v. McCabe

58 Mass. App. Ct. 498 · Massachusetts Appeals Court · Jul 8, 2003

Brown, J. … A court-martial allows an accused officer to go before a three-member trial board to contest the charges. If found guilty by at least two members of the board, the officer can be terminated from employment.

Commonwealth v. Dumais

60 Mass. App. Ct. 70 · Massachusetts Appeals Court · Nov 20, 2003

See also Commonwealth v. Dowdy, 36 Mass. App. Ct. 495, 501-503 (1994) (Brown, J., dissenting), and cases cited therein. … See Commonwealth v. Lorenzetti, 48 Mass. App. Ct. 37, 43-44 (1999) (contrasting prejudicial effects of various prosecutorial errors in closing argument). But see id. at 44-45 (Brown, J., dissenting).

National School Bus Service, Inc. v. Commissioner of the Department of Employment & Training

49 Mass. App. Ct. 445 · Massachusetts Appeals Court · Jun 19, 2000

Guarino v. Director of the Div. of Employment Security, 393 Mass. 89, 92 (1984). A deci *450 sion by the board will be reversed only if it is based upon an error of law or is unsupported by substantial evidence.” … “Substantial evidence is ‘such evidence as a reasonable mind might accept as adequate to support a conclusion.’ ” Goldstein v. Board of Registration of Chiropractors, 426 Mass. 606, 612 (1998), quoting from G.

Overnite Transportation Co. v. Commissioner of Revenue

54 Mass. App. Ct. 180 · Massachusetts Appeals Court · Mar 12, 2002

Appeal to the Appellate Tax Board (board) followed. The board held a hearing on January 7, 1999. The parties tendered a statement of facts. … The board’s decision to disregard much of Kimball’s testimony was amply supported and within its discretion. See Foxboro Assocs. v. Assessors of Foxborough, 385 Mass. 679, 682-683 (1982); Hampton Assocs. v.

Howcroft v. City of Peabody

51 Mass. App. Ct. 573 · Massachusetts Appeals Court · May 17, 2001

We turn to Pickering v. Board of Educ., 391 U.S. at 568-575 . … County Commrs. of Bryan County v. Brown, 520 U.S. 397, 403-404 (1997). Neither condition is satisfied here.