Posts tagged "Revenue"

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

Posted by Stephen Sandberg - 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NOTICE:  All slip opinions and orders are subject to formal revision and are superseded by the advance sheets and bound volumes of the Official Reports.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

Posted by Stephen Sandberg - 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NOTICE:  All slip opinions and orders are subject to formal revision and are superseded by the advance sheets and bound volumes of the Official Reports.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

Posted by Stephen Sandberg - 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

Posted by Stephen Sandberg - 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

Posted by Stephen Sandberg - 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

Posted by Stephen Sandberg - 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

Posted by Stephen Sandberg - 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

Posted by Stephen Sandberg - June 8, 2016 at 3:31 pm

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Regency Transportation, Inc. v. Commissioner of Revenue (Lawyers Weekly No. 10-004-16)

Posted by Stephen Sandberg - January 6, 2016 at 3:38 pm

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Schussel, et al. v. Commissioner of Revenue (Lawyers Weekly No. 10-107-15)

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-11807

GEORGE SCHUSSEL & another[1]  vs.  COMMISSIONER OF REVENUE.

Suffolk.     March 3, 2015. – July 1, 2015.

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

Taxation, Appellate Tax Board:  findings, Income tax, Gross income, Income tax returns.  Words, “Tax-related.”

Appeal from a decision of the Appellate Tax Board.

After review by the Appeals Court, the Supreme Judicial Court granted leave to obtain further appellate review.

Francis J. DiMento for the taxpayers. read more

Posted by Stephen Sandberg - July 1, 2015 at 6:37 pm

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