1. Home
  2. Browse Decisions
  3. Mass.
  4. 67 Mass.
  5. 67 Mass. App. Ct. 718 (2006)
 

LOWNEY v. COMMISSIONER OF REVENUE

No. 05-P-1353.

67 Mass. App. Ct. 718 (2006)

CHARLES LOWNEY & another v. COMMISSIONER OF REVENUE.

Appeals Court of Massachusetts, Suffolk.

November 9, 2006.

Attorney(s) appearing for the Case

Timothy J. Lowney for the plaintiffs.

Maryanne Reynold Martin, Assistant Attorney General, for Commissioner of Revenue.

Present: RAPOZA, C.J., GELINAS & GRAINGER, JJ.

GRAINGER, J.

At issue in this case of first impression is the application of the room occupancy excise (tax), G. L. c. 64G, to the first ninety days of rentals that exceeded a ninety-day period. Plaintiffs, Charles and Irene Lowney, own and operate the Carleton Circle Motel (motel) in Falmouth. They appeal the decision of the Appellate Tax Board affirming the denial of their application for tax abatement by the Commissioner of Revenue.

Background. The...

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