Legal Opinion
Boston Professional Hockey Ass'n v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided January 13, 2005PublishedCited by 31 opinions
1Opinion of the CourtCordy, J.
This is an appeal from a decision of the Appellate Tax Board (board) affirming the denial by the Commissioner of Revenue (commissioner) of applications by the taxpayers, the Boston Professional Hockey Association, Inc. (BPHA), and Jeremy M. and Margaret J. Jacobs (Jacobses), for the abatement of taxes assessed for the tax years 1991, 1992, 1993, and 1994. They contend that the board erred in ruling that one hundred per cent of the revenue BPHA received from the following sources was properly apportioned to Massachusetts: the sale of tickets to Boston Bruins hockey games (gate receipts); the…
2Cases cited27 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Goldberg v. SweetSupreme Court of the United States · 1989
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3Cited by31 opinions
- Camara v. Attorney GeneralMassachusetts Supreme Judicial Court · 2011
- Duarte v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2008
- Sisson v. LhoweMassachusetts Supreme Judicial Court · 2011
- AA Transportation Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
- Capital One Bank v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
26 more not listed; retrieve them via the Exa API.