NYNEX CORPORATION v. COMMISSIONER OF REVENUE

No. 03-P-337.

61 Mass. App. Ct. 575 (2004)

NYNEX CORPORATION v. COMMISSIONER OF REVENUE.

Appeals Court of Massachusetts, Suffolk.

August 6, 2004.


Attorney(s) appearing for the Case

Larry C. Kenna (Kathleen King Parker with him) for the taxpayer.

Daniel A. Shapiro for Commissioner of Revenue.

Present: LENK, GRASSO, & BERRY, JJ.


GRASSO J.

NYNEX Corporation (NYNEX) and thirteen of its subsidiaries subject to tax in this Commonwealth (the taxpayer group) elected to file a combined Massachusetts corporate excise tax return for the tax year ending December 31, 1987 (the 1987 tax year). NYNEX now appeals from a decision of the Appellate Tax Board (board) upholding a refusal by the Commissioner of Revenue (commissioner) to abate the corporate excise

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