CENTRAL WATER DISTRICT ASSOCIATES, LIMITED PARTNERSHIP v. COMMISSIONER OF REVENUE

No. 08-P-2104.

76 Mass. App. Ct. 311 (2010)

CENTRAL WATER DISTRICT ASSOCIATES, LIMITED PARTNERSHIP v. COMMISSIONER OF REVENUE.

Appeals Court of Massachusetts, Suffolk.

February 23, 2010.


Attorney(s) appearing for the Case

John J. Egan (Edward J. McDonough, Jr., with him) for the plaintiff.

Timothy J. Casey, Assistant Attorney General, for the Commissioner of Revenue.

Present: McHUGH, VUONO, & MEADE, JJ.


VUONO, J.

This is an appeal from a decision of the Appellate Tax Board (board) affirming the denial by the Commissioner of Revenue (commissioner) of applications by the taxpayer, Central Water District Associates, Limited Partnership (CWDA), for abatement of $503,653.52 in penalties for failure to file partnership tax returns for the years 1979 through 2001.1 We affirm.

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