Legal Opinion
Space Building Corp. v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided August 18, 1992PublishedCited by 7 opinions
1Opinion of the Court
413 Mass. 445 (1992)
597 N.E.2d 435
SPACE BUILDING CORPORATION
vs.
COMMISSIONER OF REVENUE.
Supreme Judicial Court of Massachusetts, Suffolk.
March 5, 1992.
August 18, 1992.
Present: LIACOS, C.J., WILKINS, NOLAN, LYNCH, & O'CONNOR, JJ.
Andrew D. Frieze (Edward J. Neville, III, with him) for the taxpayer.
Thomas A. Barnico, Assistant Attorney General, for the Commissioner of Revenue.
LIACOS, C.J.
On July 27, 1990, Space Building Corporation (Space) filed a complaint in the Superior Court against the Commissioner of Revenue (commissioner), seeking the abatement of certain sales taxes and a declaration that…
2Cases cited13 opinions
- Manning v. ZuckermanMassachusetts Supreme Judicial Court · 1983
- East Chop Tennis Club v. Massachusetts Commission Against DiscriminationMassachusetts Supreme Judicial Court · 1973
- Saint Luke's Hospital v. Labor Relations CommissionMassachusetts Supreme Judicial Court · 1946
- Villages Development Co. v. Secretary of Executive Office of Environmental AffairsMassachusetts Supreme Judicial Court · 1991
- Sydney v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1976
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- College News Service v. Department of Industrial AccidentsMassachusetts Superior Court · 2006
- Town of Barnstable v. Massachusetts Energy Facilities Siting BoardMassachusetts Superior Court · 2009
- Tesson v. Commissioner, Massachusetts Department of Public WelfareMassachusetts Superior Court · 1995
- Demoranville v. CommonwealthMassachusetts Superior Court · 2009
- Donuts of Swansea, Inc. v. Commissioner of RevenueMassachusetts Superior Court · 1997
2 more not listed; retrieve them via the Exa API.