Legal Opinion
Commissioner of Revenue v. Dupee
Massachusetts Supreme Judicial Court
Decided September 25, 1996PublishedCited by 16 opinions
1Opinion of the CourtO’Connor, J.
The Commissioner of Revenue (commissioner) denied Paul R. Dupee, Jr., and Lizbeth SchifFs application for abatement of individual nonresident income tax for 1986 on their capital gain of $16,712,072 from the sale of a portion of Dupee’s interest in Boston Celtics, Inc. (BCI). Dupee and Schiff (taxpayers) filed a petition for review with the Appellate Tax Board (board). The board concluded that the gain realized by Dupee was not subject to tax in Massachusetts and, accordingly, granted an abatement to the taxpayers in the sum for which they had applied, $835,604. The commissioner appealed…
2Cases cited16 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- United States v. Ven-Fuel, Inc.Court of Appeals for the First Circuit · 1985
- Hanlon v. RollinsMassachusetts Supreme Judicial Court · 1934
- Industrial Finance Corp. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1975
11 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Commissioner of Revenue v. Comcast Corp.Massachusetts Supreme Judicial Court · 2009
- Coca-Cola Bottling Co. v. Weston & Sampson Engineers, Inc.Massachusetts Appeals Court · 1998
- Syms Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2002
- Prudential Insurance Co. of America v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1999
- Taylor v. BurkeMassachusetts Appeals Court · 2007
11 more not listed; retrieve them via the Exa API.