MATERIALS DEVELOPMENT CORPORATION v. COMMISSIONER OF REVENUE

No. 98-P-2288.

56 Mass. App. Ct. 593 (2002)

MATERIALS DEVELOPMENT CORPORATION v. COMMISSIONER OF REVENUE.

Court of Appeals of Massachusetts, Suffolk.

November 27, 2002.


Attorney(s) appearing for the Case

Morris M. Goldings for the taxpayer.

Christopher P. Quaye for Commissioner of Revenue.

Present: ARMSTRONG, C.J., KAPLAN, & GREENBERG, JJ.


ARMSTRONG, C.J.

Materials Development Corporation (taxpayer) appeals from a decision of the Appellate Tax Board that dismissed the taxpayer's appeal from the Commissioner of Revenue's refusal to abate interest on overdue payroll withholding taxes. The circumstances were as follows:

For the first quarter of 1989, the taxpayer filed a timely return reporting a total payroll tax owed for the period (including a prior quarter adjustment) of $9,525.17, previous...

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