Posts tagged "Revenue"

Dental Service of Massachusetts, Inc. v. Commissioner of Revenue (Lawyers Weekly No. 10-059-18)

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NOTICE:  All slip opinions and orders are subject to formal revision and are superseded by the advance sheets and bound volumes of the Official Reports.  If you find a typographical error or other formal error, please notify the Reporter of Decisions, Supreme Judicial Court, John Adams Courthouse, 1 Pemberton Square, Suite 2500, Boston, MA, 02108-1750; (617) 557-1030; SJCReporter@sjc.state.ma.us

SJC-12346

DENTAL SERVICE OF MASSACHUSETTS, INC.  vs.
COMMISSIONER OF REVENUE.

Suffolk.     December 5, 2017. – April 13, 2018.

Present:  Gants, C.J., Gaziano, Lowy, Budd, & Cypher, JJ.

Taxation, Abatement, Insurance company, Excise.  Practice, Civil, Abatement.  Insurance, Health and accident, Group, Coverage.  Statute, Construction.  Words, “Covered persons.”

Appeal from a decision of the Appellate Tax Board.

The Supreme Judicial Court granted an application for direct appellate review. read more

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Posted by Massachusetts Legal Resources - April 14, 2018 at 1:21 am

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WorldWide TechServices, LLC v. Commissioner of Revenue, et al. (and three consolidated cases) (Lawyers Weekly No. 10-032-18)

NOTICE:  All slip opinions and orders are subject to formal revision and are superseded by the advance sheets and bound volumes of the Official Reports.  If you find a typographical error or other formal error, please notify the Reporter of Decisions, Supreme Judicial Court, John Adams Courthouse, 1 Pemberton Square, Suite 2500, Boston, MA, 02108-1750; (617) 557-1030; SJCReporter@sjc.state.ma.us

SJC-12328

WORLDWIDE TECHSERVICES, LLC  vs.  COMMISSIONER OF REVENUE & another[1] (and three consolidated cases[2]).

Suffolk.     November 7, 2017. – February 22, 2018.

Present:  Gants, C.J., Gaziano, Lowy, Budd, Cypher, & Kafker, JJ.

Taxation, Abatement, Sales and use tax.  Practice, Civil, Abatement, Intervention.  Administrative Law, Intervention.  Due Process of Law, Intervention in civil action.

Appeal from a decision of the Appellate Tax Board.

The Supreme Judicial Court on its own initiative transferred the case from the Appeals Court. read more

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Posted by Massachusetts Legal Resources - February 22, 2018 at 4:04 pm

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D & H Distributing Company v. Commissioner of Revenue (Lawyers Weekly No. 10-124-17)

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Posted by Massachusetts Legal Resources - August 1, 2017 at 2:18 am

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Guardianship of Yosselin Guadalupe Penate; Department of Revenue v. Lopez, et al. (Lawyers Weekly No. 10-102-17)

NOTICE:  All slip opinions and orders are subject to formal revision and are superseded by the advance sheets and bound volumes of the Official Reports.  If you find a typographical error or other formal error, please notify the Reporter of Decisions, Supreme Judicial Court, John Adams Courthouse, 1 Pemberton Square, Suite 2500, Boston, MA, 02108-1750; (617) 557-1030; SJCReporter@sjc.state.ma.us

SJC-12138

SJC-12184

GUARDIANSHIP OF YOSSELIN GUADALUPE PENATE.

DEPARTMENT OF REVENUE[1]  vs.  MANUEL MORALES LOPEZ & another.[2]

Suffolk.     January 6, 2017. – June 9, 2017.

Present:  Gants, C.J., Lenk, Hines, Gaziano, Lowy, & Budd, JJ.

Alien.  Probate Court, Jurisdiction.  Jurisdiction, Probate Court.

Petition for appointment of a guardian filed in the Suffolk Division of the Probate and Family Court Department on September 14, 2015.

A motion for special findings of fact was heard by Virginia M. Ward, J. read more

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Posted by Massachusetts Legal Resources - June 9, 2017 at 2:56 pm

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Genentech v. Commissioner of Revenue (Lawyers Weekly No. 10-012-17)

NOTICE:  All slip opinions and orders are subject to formal revision and are superseded by the advance sheets and bound volumes of the Official Reports.  If you find a typographical error or other formal error, please notify the Reporter of Decisions, Supreme Judicial Court, John Adams Courthouse, 1 Pemberton Square, Suite 2500, Boston, MA, 02108-1750; (617) 557-1030; SJCReporter@sjc.state.ma.us

SJC-12083

GENENTECH, INC.  vs.  COMMISSIONER OF REVENUE.

Suffolk.     October 7, 2016. – January 12, 2017.

Present:  Gants, C.J., Botsford, Lenk, Hines, Gaziano, Lowy, & Budd, JJ.

Taxation, Corporate excise, Manufacturing corporation.  Constitutional Law, Taxation, Commerce clause, Interstate commerce.

Appeal from a decision of the Appellate Tax Board.

The Supreme Judicial Court on its own initiative transferred the case from the Appeals Court.

Catherine A. Battin, of Illinois (Richard C. Call also present) for the taxpayer. read more

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Posted by Massachusetts Legal Resources - January 12, 2017 at 5:48 pm

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P.F. v. Department of Revenue (Lawyers Weekly No. 11-170-16)

NOTICE:  All slip opinions and orders are subject to formal revision and are superseded by the advance sheets and bound volumes of the Official Reports.  If you find a typographical error or other formal error, please notify the Reporter of Decisions, Supreme Judicial Court, John Adams Courthouse, 1 Pemberton Square, Suite 2500, Boston, MA, 02108-1750; (617) 557-1030; SJCReporter@sjc.state.ma.us

15-P-771                                        Appeals Court

P.F.  vs.  DEPARTMENT OF REVENUE.

No. 15-P-771.

Norfolk.     May 12, 2016. – December 6, 2016.

Present:  Cohen, Rubin, & Hanlon, JJ.

Divorce and Separation, Child support, Modification of judgment. Parent and Child, Child support.

Complaint for divorce filed in the Norfolk Division of the Probate and Family Court Department on February 22, 2004.

A complaint for modification, filed on January 9, 2012, was heard by John D. Casey, J. read more

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Posted by Massachusetts Legal Resources - December 7, 2016 at 3:59 pm

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The First Marblehead Corporation, et al. v. Commissioner of Revenue (Lawyers Weekly No. 10-122-16)

NOTICE:  All slip opinions and orders are subject to formal revision and are superseded by the advance sheets and bound volumes of the Official Reports.  If you find a typographical error or other formal error, please notify the Reporter of Decisions, Supreme Judicial Court, John Adams Courthouse, 1 Pemberton Square, Suite 2500, Boston, MA, 02108-1750; (617) 557-1030; SJCReporter@sjc.state.ma.us

SJC-11609

THE FIRST MARBLEHEAD CORPORATION & another[1]  vs. COMMISSIONER OF REVENUE.

Suffolk.     May 3, 2016. – August 12, 2016.

Present:  Gants, C.J., Spina, Cordy, Botsford, Duffly, Lenk, & Hines, JJ.[2]

Financial Institution.  Taxation, Excise, Apportionment of tax burden.  Constitutional Law, Taxation, Commerce clause, Interstate commerce.  Interstate Commerce.

Appeal from a decision of the Appellate Tax Board.

The Supreme Judicial Court on its own initiative transferred the case from the Appeals Court. read more

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Posted by Massachusetts Legal Resources - August 12, 2016 at 6:58 pm

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Bank of America, N.A. v. Commissioner of Revenue (Lawyers Weekly No. 10-096-16)

NOTICE:  All slip opinions and orders are subject to formal revision and are superseded by the advance sheets and bound volumes of the Official Reports.  If you find a typographical error or other formal error, please notify the Reporter of Decisions, Supreme Judicial Court, John Adams Courthouse, 1 Pemberton Square, Suite 2500, Boston, MA, 02108-1750; (617) 557-1030; SJCReporter@sjc.state.ma.us

SJC-11995

BANK OF AMERICA, N.A., trustee,[1]  vs.  COMMISSIONER OF REVENUE.

Suffolk.     March 7, 2016. – July 11, 2016.

Present:  Gants, C.J., Spina, Cordy, Botsford, Duffly, Lenk, & Hines, JJ.

Trust, Taxation.  Taxation, Trust, Income tax.  Fiduciary.  DomicilWords, “Inhabitant.”

Appeal from a decision of the Appellate Tax Board.

The Supreme Judicial Court granted an application for direct appellate review.

Kevin P. Martin (Joshua M. Daniels with him) for the taxpayer. read more

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Posted by Massachusetts Legal Resources - July 11, 2016 at 5:45 pm

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National Grid USA Service Company, Inc. v. Commissioner of Revenue (Lawyers Weekly No. 11-065-16)

NOTICE:  All slip opinions and orders are subject to formal revision and are superseded by the advance sheets and bound volumes of the Official Reports.  If you find a typographical error or other formal error, please notify the Reporter of Decisions, Supreme Judicial Court, John Adams Courthouse, 1 Pemberton Square, Suite 2500, Boston, MA, 02108-1750; (617) 557-1030; SJCReporter@sjc.state.ma.us

14-P-1861                                       Appeals Court

NATIONAL GRID USA SERVICE COMPANY, INC.  vs.  COMMISSIONER OF REVENUE.

No. 14-P-1861.

Suffolk.     December 11, 2015. – June 8, 2016.

Present:  Cypher, Carhart, & Blake, JJ.

Taxation, Abatement, Corporate excise.  Public Utilities.

Appeal from a decision of the Appellate Tax Board.

John S. Brown (Donald-Bruce Abrams with him) for the taxpayer.

Brett M. Goldberg for Commissioner of Revenue. read more

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Posted by Massachusetts Legal Resources - June 8, 2016 at 7:04 pm

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National Grid Holdings, Inc., et al. v. Commissioner of Revenue (Lawyers Weekly No. 11-064-16)

NOTICE:  All slip opinions and orders are subject to formal revision and are superseded by the advance sheets and bound volumes of the Official Reports.  If you find a typographical error or other formal error, please notify the Reporter of Decisions, Supreme Judicial Court, John Adams Courthouse, 1 Pemberton Square, Suite 2500, Boston, MA, 02108-1750; (617) 557-1030; SJCReporter@sjc.state.ma.us

14-P-1662                                       Appeals Court

NATIONAL GRID HOLDINGS, INC., & others[1]  vs.  COMMISSIONER OF REVENUE.

No. 14-P-1662.

Suffolk.     December 11, 2015. – June 8, 2016.

Present:  Cypher, Carhart, & Blake, JJ.

Taxation, Abatement, Corporate excise, Accounting principle.  Public Utilities.  Debt.  Corporation, Stock.  Evidence, Settlement offer.

Appeal from a decision of the Appellate Tax Board.

John S. Brown (Donald-Bruce Abrams with him) for the taxpayers. read more

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Posted by Massachusetts Legal Resources - June 8, 2016 at 3:31 pm

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