Cantell, et al. v. Commissioner of Correction, et al. (Lawyers Weekly No. 10-166-16)
Court reverses dismissal of inmate class action alleging unlawful segregation, finds appeal not moot despite named plaintiffs' release from segregation units.
Commissioner
Brown v. Office of the Commissioner of Probation (Lawyers Weekly No. 10-161-16)
Sovereign immunity bars postjudgment interest on discrimination damages against public employers unless statute expressly or necessarily waives such immunity.
Deal, et al. v. Commissioner of Correction, et al. (Lawyers Weekly No. 10-135-16)
Department of Correction practice of blocking minimum security placement for juvenile homicide offenders absent positive parole vote violates statutory requirement for individualized consideration.
The First Marblehead Corporation, et al. v. Commissioner of Revenue (Lawyers Weekly No. 10-122-16)
Tax assessment of holding company with securitized student loans upheld; apportionment formula passes internal consistency test under dormant commerce clause.
Bank of America, N.A. v. Commissioner of Revenue (Lawyers Weekly No. 10-096-16)
Corporate trustee qualifies as Massachusetts "inhabitant" for fiduciary income tax purposes through established business presence and material trust administration activities, even if domiciled elsewhere.
National Grid USA Service Company, Inc. v. Commissioner of Revenue (Lawyers Weekly No. 11-065-16)
Closing agreement between taxpayer and IRS does not bind state's determination of allowable deductions under Massachusetts corporate excise tax statute.
National Grid Holdings, Inc., et al. v. Commissioner of Revenue (Lawyers Weekly No. 11-064-16)
Deferred subscription arrangements structured as stock repurchases did not constitute indebtedness under Massachusetts corporate tax law where the key contractual language was ambiguous regarding the mandatory nature of share repurchase obligations.
Goe v. Commissioner of Probation (Lawyers Weekly No. 10-035-16)
Probationer's challenge to additional probation conditions imposed by receiving state under Interstate Compact properly brought through declaratory judgment in Massachusetts court.
Frawley v. Police Commissioner of Cambridge (Lawyers Weekly No. 10-028-16)
Retired police officer entitled to identification card needed for concealed firearm rights when evidence shows he retired in good standing.
Regency Transportation, Inc. v. Commissioner of Revenue (Lawyers Weekly No. 10-004-16)
Use tax on interstate trucking fleet held to comply with dormant commerce clause; unapportioned tax on vehicle purchases satisfied Complete Auto test.