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COMMISSIONER OF REVENUE v. BROWN

424 Mass. 42 (1997)

COMMISSIONER OF REVENUE v. RICHARD J. BROWN.

Supreme Judicial Court of Massachusetts, Suffolk.

January 6, 1997.

Attorney(s) appearing for the Case

Macy Lee, Assistant Attorney General, for the Commissioner of Revenue.

James P. Hayes (Philip B. Evans with him) for the defendant.

Stephen Ostrach, for New England Legal Foundation, amicus curiae, submitted a brief.

Present: WILKINS, C.J., ABRAMS, O'CONNOR, & FRIED, JJ.

WILKINS, C.J.

The Commissioner of Revenue (commissioner) sought to hold Richard J. Brown, a minority shareholder, treasurer, and director of Hilco Supply, Inc. (Hilco), responsible for Hilco's failure to pay over to the Commonwealth certain Massachusetts sales taxes collected by Hilco. The commissioner followed the procedures prescribed by G. L. c. 62C, § 31A (1994 ed.), for the assessment of unpaid sales taxes against a person responsible for payment of such...

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