THE NEW YORK TIMES COMPANY v. COMMISSIONER OF REVENUE


427 Mass. 399 (1998)

THE NEW YORK TIMES COMPANY v. COMMISSIONER OF REVENUE. FEDERAL EXPRESS CORPORATION v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

May 7, 1998.


Attorney(s) appearing for the Case

William E. Halmkin (Arthur A. Hundhausen with him) for The New York Times Company.

Harold J. Carroll for Federal Express Corporation.

Edward J. DeAngelo, Assistant Attorney General, for Commissioner of Revenue.

Present: WILKINS, C.J., ABRAMS, LYNCH, GREANEY, FRIED, & IRELAND, JJ.


FRIED, J.

The taxpayers, The New York Times Company (Times) and Federal Express Corporation (FedEx), appeal from the decisions of the Appellate Tax Board (board) upholding the Commissioner of Revenue's (commissioner's) imposition of excise tax on the Times and FedEx for use of their aircraft in the Commonwealth. The Times argues that the imposition constitutes an unlawful exception to the long-standing, consistent, and binding policy of the commissioner to exempt...

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