NATIONAL GRID HOLDINGS, INC. v. COMMISSIONER OF REVENUE

No. 14-P-1662.

89 Mass. App. Ct. 506 (2016)

NATIONAL GRID HOLDINGS, INC., & others v. COMMISSIONER OF REVENUE.

Appeals Court of Massachusetts, Suffolk.

June 8, 2016.


Attorney(s) appearing for the Case

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

Brett M. Goldberg for Commissioner of Revenue.

Present: CYPHER, CARHART, & BLAKE, JJ.


The plaintiffs, National Grid Holdings, Inc. (NGHI), National Grid USA (NGUSA), and National Grid USA Service Company, Inc. (NG Service) (collectively, taxpayers), appeal from a decision of the Appellate Tax Board (board) in favor of the defendant, Commissioner of Revenue (commissioner), on the taxpayers' claims for an abatement of corporate...

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