1. Home
  2. Browse Decisions
  3. Mass.
  4. 421 Mass.
  5. 421 Mass. 736 (1996)
 

COMMISSIONER OF REVENUE v. BAYBANK MIDDLESEX

421 Mass. 736 (1996)

COMMISSIONER OF REVENUE vs. BAYBANK MIDDLESEX & others.

Supreme Judicial Court of Massachusetts, Suffolk.

January 24, 1996.

Attorney(s) appearing for the Case

Robert J. Munnelly, Jr., Assistant Attorney General, for Commissioner of Revenue.

Robert M. Buchanan, Jr., for BayBank Middlesex & others.

Louis J. Marett, for the Federal Deposit Insurance corporation, was present but did not argue.

Present: LIACOS, C.J., LYNCH, GREANEY, & FRIED, JJ.

LIACOS, C.J.

In this case, the Appellate Tax Board (board) consolidated 102 appeals and granted to a number of Massachusetts and national banks (banks) abatements totalling $2,688,188.66 from assessments of the bank excise tax, G.L.c. 63, §§ 1 et seq. (1994 ed.), for tax years 1984 through 1990. The Commissioner of Revenue (commissioner) appealed. We granted the banks' application for direct appellate review. We...

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