Liberty Mutual Insurance v. Commissioner of Revenue

Liberty Mutual Insurance Company and Liberty Mutual Fire Insurance Company (companies) appeal from a decision of the Appellate Tax Board (board). The board upheld the decision of the Commissioner of Revenue (Commissioner), who denied the companies’ applications for abatement on the excise tax imposed on domestic insurance companies by G. L. c. 63, § 22A (1986 ed.). 2 The companies argue that the excise tax imposed by G. L. c. 63, § 22A, violates various provisions of the Federal and State Constitutions. We transferred the cases to this court on our own motion. We affirm the board’s decision.

Th…