Legal Opinion
Lowney v. Commissioner of Revenue
Massachusetts Appeals Court
Decided November 9, 2006No. 05-P-1353PublishedCited by 2 opinions
1Opinion of the CourtGrainger, J.
At issue in this case of first impression is the application of the room occupancy excise (tax), G. L. c. 64G, to the first ninety days of rentals that exceeded a ninety-day period. Plaintiffs, Charles and Irene Lowney, own and operate the Car-leton Circle Motel (motel) in Falmouth. They appeal the decision of the Appellate Tax Board affirming the denial of their application for tax abatement by the Commissioner of Revenue.
Background. The Lowneys purchased the motel in 1986. The motel has thirty-eight units, seventeen of which have kitchenettes rendering them amenable to longer term…
2Cases cited18 opinions
- General Electric Co. v. GilbertSupreme Court of the United States · 1976
- Massachusetts Electric Co. v. Massachusetts Commission Against DiscriminationMassachusetts Supreme Judicial Court · 1978
- Massachusetts Hospital Ass'n v. Department of Medical SecurityMassachusetts Supreme Judicial Court · 1992
- Commonwealth v. Clerk-Magistrate of the West Roxbury Division of the District Court DepartmentMassachusetts Supreme Judicial Court · 2003
- McCarthy v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1984
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3Cited by2 opinions
- South Street Nominee Trust v. Board of Assessors of CarlisleMassachusetts Appeals Court · 2007
- Fink v. Commissioner of RevenueMassachusetts Appeals Court · 2008