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FLEET NATIONAL BANK v. COMMISSIONER OF REVENUE

448 Mass. 441 (2007)

FLEET NATIONAL BANK v. COMMISSIONER OF REVENUE. E. HAFFNER FOURNIER & another, executors, v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk. Essex.

March 2, 2007.

Attorney(s) appearing for the Case

David Hadas, Assistant Attorney General (Thomas A. Barnico, Assistant Attorney General, with him) for Commissioner of Revenue.

John S. Brown (Matthew D. Schnall & Donald-Bruce Abrams with him) for Fleet National Bank.

Jonathan Sablone (Stephen M. LaRose with him) for E. Haffner Fournier & another.

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

SPINA, J.

In these appeals by the Commissioner of Revenue (commissioner) and now before us on his applications for direct appellate review, we consider how interest on tax refunds owed to the estate of Emile L. Fournier (Fournier estate) and to Fleet National Bank (Fleet)3 (collectively, the taxpayers) is properly calculated under G. L. c. 62C, § 40, as amended through St. 2003, c. 26, § 197.

1. Statutory framework...

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