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COMMISSIONER OF REVENUE v. NEW ENGLAND POWER CO.

411 Mass. 418 (1991)

582 N.E.2d 543

COMMISSIONER OF REVENUE vs. NEW ENGLAND POWER COMPANY.

Supreme Judicial Court of Massachusetts, Suffolk.

December 16, 1991.

Attorney(s) appearing for the Case

Eric A. Smith, Assistant Attorney General, for Commissioner of Revenue.

John S. Brown for the taxpayer.

Present: LIACOS, C.J., WILKINS, ABRAMS, NOLAN, & LYNCH, JJ.

NOLAN, J.

The Commissioner of Revenue (commissioner) appeals from a decision of the Appellate Tax Board (board) granting an abatement of public utility franchise taxes assessed against the taxpayer, New England Power Company (NEP), for the years 1983 and 1984. The commissioner contends that the board erred in holding that the average costs of NEP's construction work in progress (CWIP) should be considered in determining...

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