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BELL ATLANTIC MOBILE OF MASSACHUSETTS CORPORATION, LTD. v. COMMISSIONER OF REVENUE

451 Mass. 280 (2008)

BELL ATLANTIC MOBILE OF MASSACHUSETTS CORPORATION, LTD. v. COMMISSIONER OF REVENUE & others (and a companion case).

Supreme Judicial Court of Massachusetts, Suffolk.

April 28, 2008.

Attorney(s) appearing for the Case

Helgi C. Walker, of the District of Columbia (Elbert Lin, of the District of Columbia, & Kathleen King Parker with her) for Bell Atlantic Mobile of Massachusetts Corporation, Ltd.

Richard G. Chmielinski, Assistant City Solicitor, for Board of Assessors of Newton.

Daniel J. Hammond, Assistant Attorney General (Daniel A. Shapiro, Special Assistant Attorney General, with him) for Commissioner of Revenue.

The following submitted briefs for amici curiae:

Rosemary Crowley, David J. Martel, & Thomas J. Urbelis for Massachusetts Association of Assessing Officers & another.

Anthony M. Ambriano for Board of Assessors of Boston & another.

Michael E. Malamut, Martin J. Newhouse, & Jo Ann Shotwell Kaplan for New England Legal Foundation & another.

Present: GREANEY, IRELAND, SPINA, COWIN, CORDY, & BOTSFORD, JJ.

COWIN, J.

The central issue in this case is whether a provider of wireless cellular telecommunications, or "cell phone" service, qualifies as a "telephone company" in order to obtain central valuation of certain of its personal property by the Commissioner of Revenue (commissioner), rather than being subjected to separate valuations by local boards of assessors.4 For the reasons stated below, we hold that a provider of wireless cellular...

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