Legal Opinion
MASSPCSCO v. Board of Assessors of Woburn
Massachusetts Appeals Court
Decided September 15, 2011No. 10-P-1286PublishedCited by 1 opinion
1Opinion of the CourtTrainor, J.
This is an appeal from a decision of the Appellate Tax Board (board) in favor of the assessors of the cities of Woburn and Springfield (assessors), which denied applications for abatement of certain personal property taxes paid by MASSPCSCO. Because we agree that MASSPCSCO was not entitled to the “stock in trade” exemption from property tax set forth in G. L. c. 59, § 5, Sixteenth (2), we affirm the board’s decision.
We summarize the facts as found by the board. Sprint Spectrum, L.P. (Sprint Spectrum), was formed as a Delaware limited partnership on March 28, 1995, to provide wireless…
2Cases cited13 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Investors Corporation v. HoeyCourt of Appeals for the Second Circuit · 1944
- Northern Indiana Public Service Company v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1997
- New England Legal Foundation v. City of BostonMassachusetts Supreme Judicial Court · 1996
- Syms Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2002
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3Cited by1 opinion
- Kimberly-Clark Corp. v. Commissioner of RevenueMassachusetts Appeals Court · 2013