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CAPOSELLA v. COMMISSIONER OF REVENUE

No. 87-1049.

26 Mass. App. Ct. 359 (1988)

527 N.E.2d 744

DOMENIC A. CAPOSELLA vs. COMMISSIONER OF REVENUE.

Appeals Court of Massachusetts, Suffolk.

August 23, 1988.

Attorney(s) appearing for the Case

John G. Neylon for the plaintiff.

Despena Fillios Billings, Assistant Attorney General (Robert A. Carleo, Jr., with her) for the Commissioner of Revenue.

Present: DREBEN, KASS, & FINE, JJ.

DREBEN, J.

This case involves the plaintiff's claim for the return of amounts allegedly paid under duress by the plaintiff or wrongfully seized by the defendant on account of withholding and meals taxes owed by a corporation which is no longer doing business. The parties stipulated in the Superior Court that after the corporation ceased doing business in the summer of 1980, it owed the defendant corporate excise...

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