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COMMISSIONER OF REVENUE v. NORTHEAST PETROLEUM CORP.

401 Mass. 44 (1987)

514 N.E.2d 359

COMMISSIONER OF REVENUE vs. NORTHEAST PETROLEUM CORPORATION.

Supreme Judicial Court of Massachusetts, Suffolk.

October 26, 1987.

Attorney(s) appearing for the Case

Robert M. Buchanan (Jonathan B. Dubitzky & Shelagh A. Ellman with him) for the Commissioner of Revenue.

Douglas H. Wilkins, Assistant Attorney General, for the taxpayer.

Present: HENNESSEY, C.J., LIACOS, ABRAMS, NOLAN, LYNCH, & O'CONNOR, JJ.

LYNCH, J.

The Commissioner of Revenue (Commissioner) appeals from a decision of the Appellate Tax Board (board) ordering an abatement of $3,311,246.55 plus interest to Northeast Petroleum Corporation (Northeast) on the gain realized from the distribution received on the liquidation of its fifty percent owned subsidiary, Energy Corporation of Louisiana (Energy). In a prior opinion, we reversed the decision of the board and remanded for further proceedings in light...

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