Legal Opinion
New England Telephone & Telegraph Co. v. Board of Assessors
Massachusetts Supreme Judicial Court
Decided August 23, 1984PublishedCited by 12 opinions
1Opinion of the CourtWilkins, J.
The Appellate Tax Board (board), in considering the appellant telephone company’s challenge to the assessment of its property at 185 Franklin Street, Boston, for the fiscal years 1979, 1980, and 1981, determined that the taxpayer had failed to prove that the fair cash value of the property was less than the assessed value of that property on any of those relevant dates. The board reached this conclusion after it determined that it should totally disregard the testimony of the telephone company’s principal expert witness, who, the board decided, had a contingent fee arrangement with the…
2Cases cited16 opinions
- First National Bank of Boston v. BrinkMassachusetts Supreme Judicial Court · 1977
- Seigal v. MerrickCourt of Appeals for the Second Circuit · 1980
- Carl E. Person v. The Association of the Bar of the City of New YorkCourt of Appeals for the Second Circuit · 1977
- Chase v. PevearMassachusetts Supreme Judicial Court · 1981
- Foxboro Associates v. Board of AssessorsMassachusetts Supreme Judicial Court · 1982
11 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Crowe v. BolducCourt of Appeals for the First Circuit · 2003
- Swafford v. HarrisTennessee Supreme Court · 1998
- Doucette v. Kwiat (In Re Kwiat)United States Bankruptcy Court, D. Massachusetts · 1986
- City & County of Denver v. Board of Assessment AppealsSupreme Court of Colorado · 1997
- Commonwealth v. FitzgeraldMassachusetts Supreme Judicial Court · 1992
7 more not listed; retrieve them via the Exa API.