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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