Commissioner of Revenue v. Marr Scaffolding Co.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “An administrative board may act only to the extent that it has express or implied statutory authority to do so”
• Appellate Tax Board had power only to grant abatements of illegal taxes and had no power at equity
• “An administrative agency has no inherent or common law authority to do anything. An administrative board may act only to the extent that it has express or implied statutory authority to do so”
• mere letter, not rising to level of letter ruling, not binding
• “A taxpayer is entitled to an abatement . . . only if ‘the tax is excessive in amount or illegal.’ G. L. c. 62C, § 37 [1990 ed.]. . . . Equitable considerations, not prescribed by statute, are not major players in tax matters”

Source: CourtListener parenthetical corpus (CC0).