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COMMISSIONER OF REVENUE v. MARR SCAFFOLDING CO.

414 Mass. 489 (1993)

608 N.E.2d 1041

COMMISSIONER OF REVENUE vs. MARR SCAFFOLDING CO., INC., & another.

Supreme Judicial Court of Massachusetts, Suffolk.

March 5, 1993.

Attorney(s) appearing for the Case

Thomas A. Barnico, Assistant Attorney General, for the Commissioner of Revenue.

William D. Gardner for the taxpayers.

Present: LIACOS, C.J., WILKINS, ABRAMS, NOLAN, & GREANEY, JJ.

WILKINS, J.

The Appellate Tax Board (board) granted an abatement of sales taxes assessed against Marr Scaffolding Co., Inc. (Marr), solely on the ground that the Commissioner of Revenue (Commissioner) was estopped from denying Marr an abatement of those taxes. The board agreed with the Commissioner that taxable sales had occurred within the meaning of G.L.c. 64H, § 1 (12) (a) (1990 ed.), but concluded that the...

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