Chapter 61 Withdrawal Tax Appeal Example (Carlisle)

Last Reviewed by MLTC: 01/07/2026.

Court and Appellate Tax Board decisions related to a Chapter 61 withdrawal tax dispute in the Town of Carlisle. It can be used to see how Chapter 61 withdrawal penalties have been interpreted in real cases and how disagreements between landowners and municipalities have been resolved.

Documents:

1. South Street Nominee Trust v. Board of Assessors of Carlisle (Massachusetts Appeals Court; December 19, 2007)
   A court decision explaining why the Appeals Court overturned an earlier ruling and found that Chapter 61 withdrawal tax should not have been applied in this specific case.
   Resource: carlisleatbchap61appeal.pdf
2. John M. Cornish, et al. v. Board of Assessors of the Town of Carlisle (Massachusetts Appellate Tax Board; July 26, 2006)
   An Appellate Tax Board decision that explains the town’s reasoning for applying a Chapter 61 withdrawal tax before the case was appealed to the courts.
   Resource: carlisle61atb.pdf