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EMC CORPORATION v. COMMISSIONER OF REVENUE

433 Mass. 568 (2001)

EMC CORPORATION v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

March 22, 2001.

Attorney(s) appearing for the Case

John S. Brown for the taxpayer.

Thomas J. Nicholas for Commissioner of Revenue.

Present: MARSHALL, C.J., GREANEY, SPINA, COWIN, & SOSMAN, JJ.

SPINA, J.

EMC Corporation (taxpayer) received a notice of assessment dated March 16, 1990, reflecting an assessment made on March 2, 1990, by the Commissioner of Revenue (commissioner) pursuant to G. L. c. 62C, § 26 (b), of additional corporate excise taxes for 1985. On March 5, 1992, the taxpayer filed an application for abatement with the commissioner. The commissioner failed to act on the application within the time provided under G. L. c. 58A, §...

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