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THE FIRST MARBLEHEAD CORPORATION v. COMMISSIONER OF REVENUE

SJC-11609

470 Mass. 497 (2015)

THE FIRST MARBLEHEAD CORPORATION & another v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

January 28, 2015.

Attorney(s) appearing for the Case

John S. Brown ( Donald-Bruce Abrams with him) for the taxpayer.

Brett M. Goldberg ( Daniel J. Hammond , Assistant Attorney General, with him) for Commissioner of Revenue.

Helen Hecht , Bruce Fort, Sheldon Laskin, & Lila Disque, of the District of Columbia, for Multistate Tax Commission, amicus curiae, submitted a brief.

Present: GANTS, C.J., SPINA, CORDY, BOTSFORD, DUFFLY, LENK, & HINES, JJ.

The taxpayers appeal from a decision of the Appellate Tax Board (board) issued pursuant to G. L. c. 58A, § 7, and G. L. c. 62C, § 39 (c); their focus is on the financial institution excise tax (FIET) liability of the taxpayer GATE Holdings, Inc. (Gate), that was at all relevant times a wholly owned subsidiary of the taxpayer...

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