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MACY'S EAST, INC. v. COMMISSIONER OF REVENUE

441 Mass. 797 (2004)

MACY'S EAST, INC. v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

May 27, 2004.

Attorney(s) appearing for the Case

Paul H. Frankel, of New York (Maxwell D. Solet with him) for the taxpayer.

Thomas K. Condon (Christopher M. Glionna with him) for Commissioner of Revenue.

Present: MARSHALL, C.J., GREANEY, IRELAND, SPINA, COWIN, SOSMAN, & CORDY, JJ.

GREANEY, J.

We transferred this case to this court on our own motion to decide whether, under Massachusetts law, the taxpayer, Macy's East, Inc. (Macy's East), may carry forward and deduct, for State corporate excise tax purposes, premerger net operating losses (NOLs), generated by four entities it absorbed in various mergers. The Appellate Tax Board (board) concluded that Macy's East may not carry forward and deduct these...

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