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BIOGEN IDEC MA, INC. v. TREASURER AND RECEIVER GENERAL

SJC-10344

454 Mass. 174 (2009)

BIOGEN IDEC MA, INC. v. TREASURER AND RECEIVER GENERAL.

Supreme Judicial Court of Massachusetts, Suffolk.

July 2, 2009.

Attorney(s) appearing for the Case

David A. Guberman, Assistant Attorney General, for the defendant.

Daniel W. Halston (Megan Barbero with him) for the plaintiff.

Ben Robbins, Martin J. Newhouse, & Jo Ann Shotwell Kaplan, for New England Legal Foundation & another, amici curiae, submitted a brief.

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

SPINA, J.

This appeal requires us to determine which set of regulations promulgated by different Treasurers of the Commonwealth defining the phrase "outstanding credit balances," see G. L. c. 200A, § 5 (outstanding credit balance exemption), applies to certain uncashed checks issued by Biogen IDEC MA, Inc. (Biogen), for purposes of the abandoned property laws, codified at G. L. c. 200A (c. 200A).1...

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