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BANKBOSTON CORPORATION v. COMMISSIONER OF REVENUE

No. 05-P-1545.

68 Mass. App. Ct. 156 (2007)

BANKBOSTON CORPORATION v. COMMISSIONER OF REVENUE.

Appeals Court of Massachusetts, Suffolk.

February 2, 2007.

Attorney(s) appearing for the Case

John S. Brown (Matthew D. Schnall & Donald-Bruce Abrams with him) for the trustee.

Pierce O. Cray, Assistant Attorney General, for the Commissioner of Revenue.

Present: Rapoza, C.J., Laurence & Grainger, JJ.

GRAINGER, J.

When is a dividend not a dividend, or at least not treated as one for purposes of the corporate excise tax, G. L. c. 63? This issue is presented in the context of State and Federal measures intended to level the field of opportunity in real estate investment.

BankBoston Corporation (bank) appeals from a decision of the Appellate Tax Board (board) upholding the Commissioner of Revenue's (commissioner) determination that distributions of a real...

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