Legal Opinion
Bell Atlantic Mobile of Massachusetts Corp. v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided April 28, 2008PublishedCited by 11 opinions
1Opinion of the CourtCowin, J.
The central issue in this case is whether a provider of wireless cellular telecommunications, or “cell phone” service, qualifies as a “telephone company” in order to obtain central valuation of certain of its personal property by the Commissioner of Revenue (commissioner), rather than being subjected to separate valuations by local boards of assessors.4 For the reasons stated below, we hold that a provider of wireless cellular telecommunications service is not a “telephone company” for purposes of central valuation.
Background. Bell Atlantic Mobile of Massachusetts Corporation, Ltd. (Bell…
2Cases cited12 opinions
- Board of Education v. Assessor of WorcesterMassachusetts Supreme Judicial Court · 1975
- Massachusetts Hospital Ass'n v. Department of Medical SecurityMassachusetts Supreme Judicial Court · 1992
- Koch v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1993
- Gray v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1996
- Towle v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1986
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- City of Jefferson City, Mo. v. Cingular WirelessCourt of Appeals for the Eighth Circuit · 2008
- AA Transportation Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
- Onex Communications Corporation v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2010
- Raytheon Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
- Adams v. Board of AssessorsMassachusetts Appeals Court · 2010
6 more not listed; retrieve them via the Exa API.