In re the Valuation of MCI WorldCom Network Services, Inc.

This case presents challenges to the Commissioner of Revenue’s (commissioner’s) central valuations, made pursuant to G. L. c. 59, § 39 (§ 39), of the “machinery, poles, wires and underground conduits, wires and pipes” (§ 39 property) of the taxpayer telephone companies for fiscal year (FY) 2004, FY 2005, and FY 2006. In deciding those challenges, we must resolve several issues, including (1) whether the Appellate Tax Board (board) correctly upheld the commissioner’s valuations for FY 2005 and FY 2006; (2) whether the board applied the wrong standard of review in modifying the commissioner’s…