Massachusetts Superior Court Civil Practice Jury Instructions

A Guide to Collections, Audits, Abatements, and Appeals

Product Number: 2192943WFM
Publication Date: 12/31/2018
Edition: 3rd Edition 2014, with 2016 & 2018 Supplements
Copyright: © 2018 MCLE, Inc.
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Massachusetts Superior Court Civil Practice Jury Instructions

A Guide to Collections, Audits, Abatements, and Appeals

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Product Description
Product Description

If your client is confronting an audit or contemplating filing an appeal, let this practical book help you provide the very best guidance. While G.L. c. 62C provides the primary mechanism for the administration of Massachusetts taxes, some of the state's substantive tax statutes have their own distinct administrative provisions, and—if you advise on tax audits, abatements or appeals—you need to know it all. Because it covers the processes of tax return examination, classification, audit, and appeal at various administrative levels and further appeal in the court system, Massachusetts Taxation and DOR Practice is your first and best source for Massachusetts tax-related information.

Recent updates:
- Update: December 2023
  Dear Subscriber:
  
  Thank you for keeping your practice library current with this 2023 edition of MCLE's Massachusetts Taxation and DOR Practice: A Guide to Collections, Audits, Abatements, and Appeals . Highlights of this updated guide include the following:
  - Retroactive application of regulations. In chapter 1, see a recent case where the Supreme Judicial Court affirmed an Appellate Tax Board ruling that a regulation could not be applied retroactively to a particular tax period to impose a collection and remittance obligation. The chapter discusses a distinction made by the Appellate Tax Board between a ruling that limits the power of a taxing authority and allows similarly situated taxpayers relief from an unconstitutional tax, which should be applied retroactively, and a ruling that expands the power of the taxing authority, which should be applied prospectively.
  - Aggrievement due to imposition of a tax. See chapter 6 for a Practice Note regarding taxpayers' assertions that they are not subject to a tax and the use of a "zero return" in order to avoid a double tax penalty.
  - Penalties for failure to pay tax electronically. In chapter 5, find a discussion of G.L. c. 62C, § 33(f) and waivers for "reasonable cause." The chapter cites DOR Administrative Procedure 633: Guidelines for the Waiver and Abatement of Penalties (revised Feb. 11, 2022.)
  - Partnership audits. Chapter 9 discusses federally adopted partnership audit procedures, whereby every partnership must designate a representa-tive to represent the partnership before the IRS. The chapter explains requirements imposed by G.L. c. 62C, § 30B(k) with regard to the authority of the partnership representative.
  We at MCLE trust that you will find these materials useful in your practice and valuable in keeping your taxation law library current.
  
  Cordially,
  
  MCLE Press
Table of Contents

Table of Contents
expand all

Chapter 1 expand

General Instructions
Buy Chapter
Hon. Paul D. Wilson, Superior Court, Commonwealth of Massachusetts

Instruction 1.1
- Precharge Buy Form

Instruction 1.2
- Charge Buy Form

Chapter 2 expand

Personal Injury
Buy Chapter
Paul R. Sugarman, Esq.,
Hon. Valerie A. Yarashus, Superior Court, Commonwealth of Massachusetts

Exhibit 2A
- Sample Comparative Negligence Verdict Form Buy Form

Instruction 2.1
- Negligence Buy Form

Instruction 2.2
- Motor Vehicle Jury Instructions Buy Form

Instruction 2.3
- Liability of a Land Owner or Occupier Buy Form

Instruction 2.4
- Liquor Liability Buy Form

Chapter 3 expand

Wrongful Death
Buy Chapter
Paul R. Sugarman, Esq.,
Hon. Valerie A. Yarashus, Superior Court, Commonwealth of Massachusetts

Exhibit 3A
- Sample Special Verdict Form—Wrongful Death Buy Form

Instruction 3.1
- Preliminary Instruction—Wrongful Death Statute Buy Form

Instruction 3.10
- Medical Expenses Buy Form

Instruction 3.11
- Lost Earning Capacity Prior to Death Buy Form

Instruction 3.12
- Conscious Pain and Suffering Buy Form

Instruction 3.13
- Allocation of Damages Buy Form

Instruction 3.14
- Comparative Negligence Buy Form

Instruction 3.15
- Malicious, Willful, Wanton, and Reckless Conduct—Punitive Damages Buy Form

Instruction 3.16
- Gross Negligence—Punitive Damages Buy Form

Instruction 3.2
- Standard of Proof Buy Form

Instruction 3.3
- Negligence Buy Form

Instruction 3.4
- Causation Buy Form

Instruction 3.5
- Compensatory Damages—Death Buy Form

Instruction 3.6
- Fair Monetary Value of the Decedent to the Beneficiaries Buy Form

Instruction 3.7
- Net Income Buy Form

Instruction 3.8
- Loss of Services Buy Form

Instruction 3.9
- Burial and Funeral Expenses Buy Form

Chapter 4 expand

Medical Malpractice
Buy Chapter
Elizabeth L. B. Greene, Esq., Mirick, O'Connell, DeMallie & Lougee LLP

Exhibit 4A
- Special Jury Verdict Form Buy Form

Instruction 4.1
- Definition of Medical Malpractice Buy Form

Instruction 4.10
- Expert Testimony Buy Form

Instruction 4.11
- Res Ipsa Loquitur Buy Form

Instruction 4.12
- Medical Publications Buy Form

Instruction 4.13
- Informed Consent Buy Form

Instruction 4.14
- Public Employee Immunity Pursuant to the Massachusetts Tort Claims Act, G.L. c. 258 Buy Form

Instruction 4.15
- Vicarious Liability Buy Form

Instruction 4.16
- Statutory Liability Exemptions Buy Form

Instruction 4.2
- Doctor-Patient Relationship Buy Form

Instruction 4.3
- Elements of Malpractice Buy Form

Instruction 4.4
- Mitigation of Damages Buy Form

Instruction 4.5
- How to Itemize an Award of Damages Buy Form

Instruction 4.6
- Special Jury Verdict Instruction (Alternate Instruction) Buy Form

Instruction 4.7
- Specific Elements of Damages Buy Form

Instruction 4.8
- Wrongful Birth—Damages Buy Form

Instruction 4.9
- Wrongful Conception or Wrongful Pregnancy—Damages Buy Form

Chapter 5 expand

Employment Discrimination
Buy Chapter
Jody L. Newman, Esq., Lovett O'Brien LLP
Victoria L. Steinberg, Esq., Cloherty & Steinberg LLP

Instruction 5.1
- Introduction Buy Form

Instruction 5.2
- Liability Buy Form

Instruction 5.3
- Damages Buy Form

Chapter 6 expand

Defamation
Buy Chapter
Joseph D. Lipchitz, Esq., Saul Ewing LLP

Instruction 6.1
- In General Buy Form

Instruction 6.2
- Elements—Defamation of a Private Person Buy Form

Instruction 6.3
- Elements—Defamation of a Public Figure/Official Buy Form

Instruction 6.4
- Damages Buy Form

Instruction 6.5
- Affirmative Defenses Buy Form

Chapter 7 expand

Invasion of Privacy
Buy Chapter
Joseph D. Lipchitz, Esq., Saul Ewing LLP

Instruction 7.1
- Introduction Buy Form

Instruction 7.2
- Elements—Notion of Privacy in General Buy Form

Instruction 7.3
- Right to Privacy Not Absolute Buy Form

Instruction 7.4
- Balancing Competing Interests Buy Form

Instruction 7.5
- Elements for Publication of Private Facts Buy Form

Instruction 7.6
- Elements for Misappropriation of One’s Name or Likeness Buy Form

Instruction 7.7
- Damages Buy Form

Chapter 8 expand

Emotional Distress
Buy Chapter
Joseph D. Lipchitz, Esq., Saul Ewing LLP
Paul R. Sugarman, Esq.,
Hon. Valerie A. Yarashus, Superior Court, Commonwealth of Massachusetts

Instruction 8.1
- Intentional Infliction of Emotional Distress Buy Form

Instruction 8.2
- Intentional Infliction of Emotional Distress—Conduct Directed at Third Parties Buy Form

Instruction 8.3
- Damages Buy Form

Instruction 8.4
- Negligent Infliction of Emotional Distress: First Party Claims Buy Form

Instruction 8.5
- Negligent Infliction of Emotional Distress: Witnessing Injury to or Death of a Family Member Buy Form

Chapter 9 expand

G.L. c. 21E Claims
Buy Chapter
Stephen D. Anderson, Esq., Anderson Kreiger LLP
Mina Makarious, Esq., Anderson Kreiger LLP

Exhibit 9A
- Special Verdict Questions, G.L. c. 21E, § 4 Buy Form

Exhibit 9B
- Special Verdict Questions, G.L. c. 21E, § 5(a) Buy Form

Instruction 9.1
- Introductory Note Buy Form

Instruction 9.10
- Response Costs in Two-Site Cases Buy Form

Instruction 9.11
- Equitable Share Among Liable Parties Buy Form

Instruction 9.12
- Consistency with the Massachusetts Contingency Plan (MCP) Buy Form

Instruction 9.13
- Damages—G.L. c. 21E, § 5(a)(5)(iii) Buy Form

Instruction 9.14
- Section 5(b) Defense to Property Damage Claim—Divisibility of Harm Buy Form

Instruction 9.15
- Third-Party Defense Buy Form

Instruction 9.16
- Third-Party Defense—Current Owner Buy Form

Instruction 9.17
- Key Definitions Buy Form

Instruction 9.18
- Special Defenses Buy Form

Instruction 9.19
- Statute of Limitations Accrual—Individual Recovery Buy Form

Instruction 9.2
- Persons Liable—G.L. c. 21E, § 5(a) Buy Form

Instruction 9.3
- Present Owners or Operators—Oil or Hazardous Material—G.L. c. 21E, § 5(a)(1) Buy Form

Instruction 9.4
- Past Owners or Operators Buy Form

Instruction 9.5
- Actual Control Buy Form

Instruction 9.6
- Arrangers for Transport—Hazardous Material—G.L. c. 21E, § 5(a)(3) Buy Form

Instruction 9.7
- Transporters—Hazardous Material—G.L. c. 21E, § 5(a)(4) Buy Form

Instruction 9.8
- Persons Who Caused or Are Legally Responsible for Release or Threat of Release—Oil or Hazardous Material—G.L. c. 21E, § 5(a)(5) Buy Form

Instruction 9.9
- Damages and Response Costs—G.L. c. 21E, § 4 Buy Form

Chapter 10 expand

Eminent Domain Cases
Buy Chapter
William G. Cosmas, Jr., Esq., Laredo, Smith and Kane, LLP
Kurt S. Kusiak, Esq., Fitch Law Partners LLP

Instruction 10.1
- General Instructions Buy Form

Instruction 10.2
- Taking of the Entire Property: Measure of Damages Buy Form

Instruction 10.3
- Partial Takings—Measure of Damages Buy Form

Instruction 10.4
- Appraisal Methods Buy Form

Chapter 11 expand

Product Liability
Buy Chapter
Nelson G. Apjohn, Esq., Nutter McClennen & Fish LLP
Hon. Maynard M. Kirpalani,

Exhibit 11A
- Special Jury Verdict—Design Cases Buy Form

Instruction 11.1
- Introduction Buy Form

Instruction 11.2
- Negligence Buy Form

Instruction 11.3
- Breach of Warranty Buy Form

Instruction 11.4
- Crashworthiness/Enhanced Injuries Buy Form

Instruction 11.5
- Innovator Liability Buy Form

Instruction 11.6
- Food Product Liability Buy Form

Instruction 11.7
- Special Evidentiary Issues Buy Form

Chapter 12 expand

Business Litigation
Buy Chapter
Harvey J. Wolkoff, Esq., Quinn Emanuel Urquhart & Sullivan LLP

Instruction 12.1
- Breach of Postemployment Noncompetition Agreement Buy Form

Instruction 12.10
- Adverse Inference Regarding Attorney-Client Privilege Buy Form

Instruction 12.2
- Breach of Fiduciary Duty by Majority Shareholder in Close Corporation Buy Form

Instruction 12.3
- Alternate Sources of Fiduciary Duty Buy Form

Instruction 12.4
- Tortious Interference With Contractual Relationship Buy Form

Instruction 12.5
- Tortious Interference With Prospective Business Relationship Buy Form

Instruction 12.6
- Common Law Unfair Competition Buy Form

Instruction 12.7
- Trade Disparagement and Defamation Buy Form

Instruction 12.8
- Vicarious Liability Buy Form

Instruction 12.9
- Successor Liability Buy Form

Chapter 13 expand

Special Issues
Buy Chapter
Hon. Paul D. Wilson, Superior Court, Commonwealth of Massachusetts

Instruction 13.1
- Absent Witnesses Buy Form

Instruction 13.10
- Facts Established in Prior Proceedings Buy Form

Instruction 13.11
- Pro Se Party Buy Form

Instruction 13.12
- Seating of Alternate Juror Buy Form

Instruction 13.13
- Statute of Limitations Accrual—Tort Case Buy Form

Instruction 13.14
- Standard of Proof—Clear and Convincing Buy Form

Instruction 13.15
- Spoliation Buy Form

Instruction 13.16
- Taking a View Buy Form

Instruction 13.17
- Violation of a Statute or Regulation Buy Form

Instruction 13.18
- When Jurors Cannot Agree Buy Form

Instruction 13.2
- Chalks Buy Form

Instruction 13.3
- Charts and Summaries Buy Form

Instruction 13.4
- Child Witness Buy Form

Instruction 13.5
- Computer Animations Buy Form

Instruction 13.6
- Diversity Buy Form

Instruction 13.7
- Expert Witness Buy Form

Instruction 13.8
- Extraneous Publicity Buy Form

Instruction 13.9
- Imaging Systems Buy Form

Chapter 14 expand

Basic Contract Cases
Buy Chapter
Joseph D. Lipchitz, Esq., Saul Ewing LLP

Instruction 14.1
- Overview of Elements—Breach of Contract Buy Form

Instruction 14.2
- Contract Formation Buy Form

Instruction 14.3
- Terms of Contract Buy Form

Instruction 14.4
- Contractual Performance Buy Form

Instruction 14.5
- Contract Substitute: Quantum Meruit Buy Form

Instruction 14.6
- Third-Party Beneficiaries Buy Form

Instruction 14.7
- Defenses Buy Form

Instruction 14.8
- Remedies Buy Form

Instruction 14.9
- Damages Buy Form

Chapter 15 expand

Intellectual Property
Buy Chapter
Lee Carl Bromberg, Esq., McCarter & English LLP
Lori J. Shyavitz, Esq., McCarter & English LLP

Instruction 15.1
- Introduction Buy Form

Instruction 15.2
- Trademarks—Overview Buy Form

Instruction 15.3
- Unfair Competition—Generally Buy Form

Instruction 15.4
- Trade Secrets—Generally Buy Form

Chapter 16 expand

Consumer Protection Act—Chapter 93A
Buy Chapter
Damon M. Seligson, Esq., DiNicola, Seligson & Upton LLP

Exhibit 16A
- Special Jury Verdict Buy Form

Instruction 16.1
- Introduction Buy Form

Instruction 16.2
- Demand Letters—Section 9 Plaintiff Buy Form

Instruction 16.3
- Conduct in Trade or Commerce Buy Form

Instruction 16.4
- Unfair or Deceptive Acts Buy Form

Instruction 16.5
- Causation—General Charge Buy Form

Instruction 16.6
- Damages Buy Form

Instruction 16.7
- Supplemental Instructions Buy Form

Chapter 17 expand

Real Estate
Buy Chapter
Danielle Andrews Long, Esq., Robinson+ Cole LLP

Instruction 17.1
- Introduction Buy Form

Instruction 17.2
- Disputes Involving Real Estate Brokers Buy Form

Instruction 17.3
- Enforceability of Preliminary Agreements Regarding the Purchase and Sale of Real Estate Buy Form

Instruction 17.4
- Title Insurance Buy Form

Instruction 17.5
- Adverse Possession Buy Form

Instruction 17.6
- Prescriptive Easements Buy Form

Instruction 17.7
- Survey and Boundary Disputes Buy Form

Instruction 17.8
- Condominium Disputes—Introduction Buy Form

Chapter 18 expand

Professional Malpractice
Buy Chapter
Allen N. David, Esq., Peabody & Arnold LLP
Hon. Maureen Mulligan,

Instruction 18.1
- Introduction Buy Form

Instruction 18.10
- Statute of Limitations Buy Form

Instruction 18.11
- Ethics Violations Buy Form

Instruction 18.12
- Accounting Malpractice Buy Form

Instruction 18.13
- Architects and Engineers Buy Form

Instruction 18.14
- Statute of Limitations and Statute of Repose Buy Form

Instruction 18.2
- Elements of Claim—Overview Buy Form

Instruction 18.3
- Attorney-Client Relationship Buy Form

Instruction 18.4
- Vicarious Liability Buy Form

Instruction 18.5
- Burden of Proof Buy Form

Instruction 18.6
- Negligence Buy Form

Instruction 18.7
- Causation Buy Form

Instruction 18.8
- Damages Buy Form

Instruction 18.9
- Requirement of Expert Testimony Buy Form

Chapter 19 expand

Civil Rights Actions
Buy Chapter
Hon. Paul D. Wilson, Superior Court, Commonwealth of Massachusetts

Instruction 19.1
- Introduction Buy Form

Instruction 19.2
- Federal Civil Rights Actions—42 U.S.C. § 1983 Buy Form

Instruction 19.3
- Massachusetts Civil Rights Actions—Introduction Buy Form

Instruction 19.4
- Statement of the Claim Buy Form

Instruction 19.5
- Protected Rights Buy Form

Instruction 19.6
- Damages Buy Form

Chapter 20 expand

Misrepresentation
Buy Chapter
Joseph D. Lipchitz, Esq., Saul Ewing LLP

Instruction 20.1
- Intentional Misrepresentation (Fraud/Deceit)—Elements Buy Form

Instruction 20.2
- Negligent Misrepresentation—Elements Buy Form

Instruction 20.3
- Negligent Misrepresentation Committed in the Process of Supplying Information for the Guidance of Others [Plaintiff Not in Privity with Defendant] Buy Form

Chapter 21 expand

Abuse of Process
Buy Chapter
Joseph D. Lipchitz, Esq., Saul Ewing LLP

Instruction 21.1
- Abuse of Process Buy Form

Instruction 21.2
- “Process” Buy Form

Instruction 21.3
- Damages Buy Form

Chapter 22 expand

Malicious Prosecution
Buy Chapter
Joseph D. Lipchitz, Esq., Saul Ewing LLP

Instruction 22.1
- Malicious Prosecution—Elements Buy Form

Instruction 22.2
- Damages Buy Form

Instruction 22.3
- Defenses—Action on Advice of Third Parties Buy Form

Chapter 23 expand

False Imprisonment and False Arrest
Buy Chapter
Joseph D. Lipchitz, Esq., Saul Ewing LLP

Instruction 23.1
- False Imprisonment in General Buy Form

Instruction 23.2
- False Imprisonment—Elements Buy Form

Instruction 23.3
- Defense—Justified Confinement Buy Form

Instruction 23.4
- Damages Buy Form

Instruction 23.5
- False Arrest—Elements Buy Form

Instruction 23.6
- Damages Buy Form

Chapter 24 expand

Miscellaneous Torts
Buy Chapter
Joseph D. Lipchitz, Esq., Saul Ewing LLP

Instruction 24.1
- Assault (Civil) Buy Form

Instruction 24.2
- Battery (Civil) Buy Form

Instruction 24.3
- Conversion Buy Form

Instruction 24.4
- Trespass Buy Form

Instruction 24.5
- Private Nuisance Buy Form

Instruction 24.6
- Civil Conspiracy Buy Form

Chapter 25 expand

Submitting the Case to the Jury
Buy Chapter
Hon. Paul D. Wilson, Superior Court, Commonwealth of Massachusetts

Instruction 25.1
- Introduction Buy Form

Instruction 25.2
- When the Judge Will Instruct the Jury About the Law Buy Form

Instruction 25.3
- Proposed Instructions Buy Form

Instruction 25.4
- Special Verdict Forms Buy Form

Instruction 25.5
- Charge Conference Buy Form

Instruction 25.6
- Charging the Jury Buy Form

Instruction 25.7
- Deliberations and Verdict Buy Form
Editors & Authors

Editor(s)

Joseph D. Lipchitz, Esq., Saul Ewing LLP, Boston

Hon. Paul D. Wilson, Superior Court, Commonwealth of Massachusetts, Woburn

Author(s)

Stephen D. Anderson, Esq., Anderson Kreiger LLP, Boston

Lee Carl Bromberg, Esq., McCarter & English LLP, Boston

William G. Cosmas, Jr., Esq., Laredo, Smith and Kane, LLP, Boston

Allen N. David, Esq., Peabody & Arnold LLP, Boston

Elizabeth L. B. Greene, Esq., Mirick, O'Connell, DeMallie & Lougee LLP, Worcester

Hon. Maynard M. Kirpalani,

Kurt S. Kusiak, Esq., Fitch Law Partners LLP, Boston

Joseph D. Lipchitz, Esq., Saul Ewing LLP, Boston

Danielle Andrews Long, Esq., Robinson+ Cole LLP, Boston

Mina Makarious, Esq., Anderson Kreiger LLP, Boston

Hon. Maureen Mulligan,

Jody L. Newman, Esq., Lovett O'Brien LLP, Boston

Michael Packard, Winchester

Damon M. Seligson, Esq., DiNicola, Seligson & Upton LLP, Needham

Lori J. Shyavitz, Esq., McCarter & English LLP, Boston

Victoria L. Steinberg, Esq., Cloherty & Steinberg LLP, Boston

Paul R. Sugarman, Esq.,

Hon. Paul D. Wilson, Superior Court, Commonwealth of Massachusetts, Woburn

Harvey J. Wolkoff, Esq., Quinn Emanuel Urquhart & Sullivan LLP, Boston

Hon. Valerie A. Yarashus, Superior Court, Commonwealth of Massachusetts, Holliston

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Massachusetts Superior Court Civil Practice Jury Instructions

A Guide to Collections, Audits, Abatements, and Appeals

Massachusetts Superior Court Civil Practice Jury Instructions

A Guide to Collections, Audits, Abatements, and Appeals

Your Selection:

Product Description

Recent updates:

Table of Contents

General Instructions

Instruction 1.1

Instruction 1.2

Personal Injury

Exhibit 2A

Instruction 2.1

Instruction 2.2

Instruction 2.3

Instruction 2.4

Wrongful Death

Exhibit 3A

Instruction 3.1

Instruction 3.10

Instruction 3.11

Instruction 3.12

Instruction 3.13

Instruction 3.14

Instruction 3.15

Instruction 3.16

Instruction 3.2

Instruction 3.3

Instruction 3.4

Instruction 3.5

Instruction 3.6

Instruction 3.7

Instruction 3.8

Instruction 3.9

Medical Malpractice

Exhibit 4A

Instruction 4.1

Instruction 4.10

Instruction 4.11

Instruction 4.12

Instruction 4.13

Instruction 4.14

Instruction 4.15

Instruction 4.16

Instruction 4.2

Instruction 4.3

Instruction 4.4

Instruction 4.5

Instruction 4.6

Instruction 4.7

Instruction 4.8

Instruction 4.9

Employment Discrimination

Instruction 5.1

Instruction 5.2

Instruction 5.3

Defamation

Instruction 6.1

Instruction 6.2

Instruction 6.3

Instruction 6.4

Instruction 6.5

Invasion of Privacy

Instruction 7.1

Instruction 7.2

Instruction 7.3

Instruction 7.4

Instruction 7.5

Instruction 7.6

Instruction 7.7

Emotional Distress

Instruction 8.1

Instruction 8.2

Instruction 8.3

Instruction 8.4

Instruction 8.5

G.L. c. 21E Claims

Exhibit 9A

Exhibit 9B