Legal Opinion
In re the Valuation of Bell Atlantic Mobile of Massachusetts Corp.
Massachusetts Supreme Judicial Court
Decided May 12, 2010Published
1Opinion of the CourtBotsford, J.
The present case is a sequel to this court’s decision in Bell Atl. Mobile of Mass. Corp. v. Commissioner of Revenue, 451 Mass. 280 (2008) (Bell Atl. Mobile I). In that case, we reviewed appeals brought before the Appellate Tax Board (board) under G. L. c. 59, § 39 (§ 39), in which Bell Atlantic Mobile of Massachusetts Corporation, Ltd. (Bell *729Atlantic Mobile, or the taxpayer) and the board of assessors of Newton had each appealed from the Commissioner of Revenue’s (commissioner’s) central valuation of Bell Atlantic Mobile’s personal property for fiscal year (FY) 2004. We affirmed the board’s…
2Cases cited20 opinions
- City of Chicago v. International College of SurgeonsSupreme Court of the United States · 1997
- Kobrin v. Board of Registration in MedicineMassachusetts Supreme Judicial Court · 2005
- Hansen v. Board of Trustees of Hamilton Southeastern School Corp.Court of Appeals for the Seventh Circuit · 2008
- Harvard Crimson, Inc. v. President & Fellows of Harvard CollegeMassachusetts Supreme Judicial Court · 2006
- Acting Superintendent of Bournewood Hospital v. BakerMassachusetts Supreme Judicial Court · 2000
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