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Legal Opinion

Boston Seaport M1&2 Land, LLC v. Commissioner of Revenue

Massachusetts Superior Court

Decided June 11, 2025No. 2584CV00039-BLS2Published

1Opinion of the Court

SUPERIOR COURT

BOSTON SEAPORT M1&2 LAND, LLC v. COMMISSIONER OF REVENUE

Docket:

2584CV00039-BLS2

Dates:

May 28, 2025

Present:

Kenneth W. Salinger

County:

SUFFOLK

Keywords:

DECISION AND ORDER DENYING DEFENDANT’S MOTION TO STAY PROCEEDINGS AND AUTHORIZING PLAINTIFF TO PROCEED WITHOUT EXHAUSTING THE REMAINING ADMINISTRATIVE PROCEDURES

Boston Seaport M1&2 Land, LLC, contends that it is entitled to a Brownfields tax credit for costs it incurred to remediate environmental contamination of property in Boston. The Department of Revenue issued a Final Determination denying Boston Seaport’s application for such a…

2Cases cited11 opinions

  1. Saint Luke's Hospital v. Labor Relations CommissionMassachusetts Supreme Judicial Court · 1946
  2. Wilczewski v. Commissioner of the Department of Environmental Quality EngineeringMassachusetts Supreme Judicial Court · 1989
  3. Norfolk Electric, Inc. v. Fall River Housing AuthorityMassachusetts Supreme Judicial Court · 1994
  4. City of Everett v. Local 1656, International Ass'n of FirefightersMassachusetts Supreme Judicial Court · 1991
  5. Kelleher v. Personnel Administrator of the Department of Personnel AdministrationMassachusetts Supreme Judicial Court · 1995

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