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CAPITAL ONE BANK v. COMMISSIONER OF REVENUE

453 Mass. 1 (2009)

CAPITAL ONE BANK & another v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

January 8, 2009.

Attorney(s) appearing for the Case

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

Thomas A. Barnico, Assistant Attorney General, for Commissioner of Revenue.

Shirley K. Sicilian & Sheldon H. Laskin, of the District of Columbia, for Multistate Tax Commission, amicus curiae, submitted a brief.

Todd A. Lard & Frederick J. Nicely, of the District of Columbia, & Kathleen King Parker, for Council on State Taxation, amicus curiae, submitted a brief.

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

SPINA, J.

The present appeal is from a decision of the Appellate Tax Board (board) affirming the denial by the Commissioner of Revenue (commissioner) of applications by the taxpayers, Capital One Bank (Capital One) and Capital One F.S.B. (FSB) (collectively, Capital banks), for the abatement of financial institution excises (FIET).2 Capital One sought abatement for the tax years 1995 through 1998, and FSB sought abatement for the tax years...

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