1. Home
  2. Browse Decisions
  3. Mass.
  4. 418 Mass.
  5. 418 Mass. 92 (1994)
 

COMMISSIONER OF REVENUE v. AMIWOODBROKE, INC.

418 Mass. 92 (1994)

634 N.E.2d 114

COMMISSIONER OF REVENUE vs. AMIWOODBROKE, INC. (and a companion case).

Supreme Judicial Court of Massachusetts, Suffolk.

June 9, 1994.

Attorney(s) appearing for the Case

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

Louis J. Marett (Marian S. Wossum with him) for the taxpayers.

William E. Halmkin & Donald W. Parker, for The New York Times Company & others, amici curiae, submitted a brief.

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

ABRAMS, J.

The question presented is whether the issuing of interest-free loans from a subsidiary to a parent is a "service[] performed" within the meaning of G.L.c. 63, §§ 33 and 39A (1992 ed.)2. The Commissioner of Revenue (commissioner), appeals from two decisions of the Appellate Tax Board (board) granting the taxpayers' applications for tax abatement. The commissioner assessed corporate...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases