McCARTHY v. COMMISSIONER OF REVENUE


391 Mass. 630 (1984)

462 N.E.2d 1357

JOHN W. McCARTHY vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

April 10, 1984.


Attorney(s) appearing for the Case

John E. Flanagan for the taxpayer.

Jamie W. Katz, Assistant Attorney General, for the Commissioner of Revenue.

Present: WILKINS, LIACOS, ABRAMS, & LYNCH, JJ.


LIACOS, J.

The appellant, John W. McCarthy, doing business as D & S Service Station, appeals pursuant to G.L.c. 58A, § 13, from a decision of the Appellate Tax Board (board) upholding the assessment of a special fuels tax by the Commissioner of Revenue (Commissioner). We conclude that there was no error and affirm.

The parties have agreed on the following facts. McCarthy operates a service station in Springfield, at which he sells gasoline and diesel...

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