BAY STATE GAS COMPANY & AFFILIATES v. COMMISSIONER OF REVENUE

No. 19-P-114.

98 Mass. App. Ct. 582 (2020)

BAY STATE GAS COMPANY & AFFILIATES v. COMMISSIONER OF REVENUE.

Appeals Court of Massachusetts, Suffolk.

October 7, 2020.


Attorney(s) appearing for the Case

Richard C. Call ( Robert J. Cordy also present) for the taxpayer.

Brett M. Goldberg for Commissioner of Revenue.

Present: RUBIN, BLAKE, & WENDLANDT, JJ.


This is an appeal from so much of a decision of the Appellate Tax Board (board) as upheld the Commissioner of Revenue's (commissioner) disallowance of a deduction by the plaintiff, Bay State Gas Company (Bay State) and Affiliates, for amounts remitted to the State of Indiana as payment of the Indiana Utility Receipts Tax (URT) for the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases