ONEX COMMUNICATIONS CORPORATION v. COMMISSIONER OF REVENUE

SJC-10623.

457 Mass. 419 (2010)

ONEX COMMUNICATIONS CORPORATION v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

July 30, 2010.


Attorney(s) appearing for the Case

Kenneth W. Salinger, Assistant Attorney General, for Commissioner of Revenue.

Richard L. Jones (William E. Halmkin with him) for the taxpayer.

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


COWIN, J.

The plaintiff, a company engaged in the development and production of integrated circuits for data and voice transmissions for the telecommunications industry, sought an abatement of use tax from August 1, 1999, to September 21, 2001, pursuant to G. L. c. 64I, § 7 (b), for equipment it purchased to develop a cutting-edge switching chip set. The Appellate Tax Board (board) determined that the plaintiff...

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