Legal Opinion
BankBoston Corp. v. Commissioner of Revenue
Massachusetts Appeals Court
Decided February 2, 2007No. 05-P-1545Published
1Opinion of the CourtGrainger, J.
When is a dividend not a dividend, or at least not treated as one for purposes of the corporate excise tax, G. L. c. 63? This issue is presented in the context of State and Federal measures intended to level the field of opportunity in real estate investment.
BankBoston Corporation (bank) appeals from a decision of the Appellate Tax Board (board) upholding the Commissioner of Revenue’s (commissioner) determination that distributions of a real estate investment trust (REIT) to a corporate shareholder were subject to the corporate excise tax for 1996 and 1997, the years in question. We conclude…
2Cases cited21 opinions
- MARKMAN Et Al. v. WESTVIEW INSTRUMENTS, INC., Et Al.Supreme Court of the United States · 1996
- Herbert Markman and Positek, Inc. v. Westview Instruments, Inc. And Althon Enterprises, Inc.Court of Appeals for the Federal Circuit · 1995
- United States v. Southwestern Cable Co.Supreme Court of the United States · 1968
- Swift v. AutoZone, Inc.Massachusetts Supreme Judicial Court · 2004
- Cabot v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1929
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