Legal Opinion
BRAYTON POINT ENERGY, LLC v. BOARD OF ASSESSORS OF SOMERSET.
Massachusetts Appeals Court
Decided July 29, 2022Published
1Opinion of the Court
BRAYTON POINT ENERGY, LLC vs. BOARD OF ASSESSORS OF SOMERSET, 101 Mass. App. Ct. 466
BRAYTON POINT ENERGY, LLC vs. BOARD OF ASSESSORS OF SOMERSET.
101 Mass. App. Ct. 466
May 2, 2022 - July 29, 2022
Court Below: Appellate Tax Board
Present: Vuono, Sullivan, & Lemire, JJ.
No. 21-P-967.
Taxation, Abatement, Corporate excise, Corporation, Excise, Exemption, Related corporations. Practice, Civil, Abatement. Statute, Construction. Words, "Disregarded entity."
The Appellate Tax Board properly determined that a disregarded entity (i.e., one not separate from its owner for purposes of paying Federal income…
2Cases cited6 opinions
- Golchin v. Liberty Mutual InsuranceMassachusetts Supreme Judicial Court · 2011
- Golchin v. Liberty Mutual InsuranceMassachusetts Supreme Judicial Court · 2013
- Ciani v. MacGrathMassachusetts Supreme Judicial Court · 2019
- RCN-BecoCom, LLC v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2005
- In re the Valuation of MCI WorldCom Network Services, Inc.Massachusetts Supreme Judicial Court · 2009
1 more not listed; retrieve them via the Exa API.