Case Name: Thomas A. Minchin vs. Commissioner of Revenue
Court: Massachusetts Supreme Judicial Court
Jurisdiction: Massachusetts
Decision Date: 1984-11-07
Citations: 393 Mass. 1004
Docket Number: 
Parties: Thomas A. Minchin vs. Commissioner of Revenue.
Judges: 
Reporter: Massachusetts Reports
Volume: 393
Pages: 1004–1005

Head Matter:
Thomas A. Minchin vs. Commissioner of Revenue.
November 7, 1984.
Michael W. Merrill for the plaintiff.
Judith S. Yogman, Assistant Attorney General, for Commissioner of Revenue.

Opinion:
In any event, the decision of the board is final as to findings of fact (G. L. c. 58A, § 13), and the propriety of those findings cannot be challenged successfully in the absence of a transcript of the board's proceedings (G. L. c. 58A, § 10). See Montaup Elec. Co. v. Assessors of Whitman, 390 Mass. 847, 848-849 (1984). On the facts found by the board, the plaintiff could not prevail on any of his constitutional arguments. See Southern Pac. Co. v. Gallagher, 306 U.S. 167,177 (1939); Henneford v. Silas Mason Co., 300 U.S. 577,583-584(1937); Minnesota v. Blasius, 290 U.S. 1, 9-10 (1933); Randall v. Norberg, 121 R.I. 714, 720 (1979).
Decision of the Appellate Tax Board affirmed.