Legal Opinion
Onex Communications Corporation v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided July 30, 2010No. SJC-10623PublishedCited by 11 opinions
1Opinion of the CourtCowin, J.
The plaintiff, a company engaged in the development and production of integrated circuits for data and voice transmissions for the telecommunications industry, sought an abatement of use tax from August 1, 1999, to September 21, 2001, pursuant to G. L. c. 641, § 7 (b), for equipment it pur chased to develop a cutting-edge switching chip set. The Appellate Tax Board (board) determined that the plaintiff was engaged in manufacturing as defined in G. L. c. 63, § 42B, and that the disputed assessment pertained to items used in research and development by a manufacturing corporation. Therefore,…
2Cases cited15 opinions
- Commerce Insurance v. Commissioner of InsuranceMassachusetts Supreme Judicial Court · 2006
- Boston & Maine Railroad v. Town of BillericaMassachusetts Supreme Judicial Court · 1928
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- Courier Citizen Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1971
- Commissioner of Revenue v. Houghton Mifflin Co.Massachusetts Supreme Judicial Court · 1996
10 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Shrine of Our Lady of La Salette Inc. v. Board of Assessors of AttleboroMassachusetts Supreme Judicial Court · 2017
- Chief Justice for Administration & Management of the Trial Court v. Commonwealth Employment Relations BoardMassachusetts Appeals Court · 2011
- Genentech, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2017
- Bank of America, N.A. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2016
- Willowdale LLC v. Board of Assessors of TopsfieldMassachusetts Appeals Court · 2011
6 more not listed; retrieve them via the Exa API.