Legal Opinion
RCN-BecoCom, LLC v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided January 6, 2005PublishedCited by 12 opinions
1Opinion of the CourtSpina, J.
The Commissioner of Revenue (commissioner), the board of assessors of Newton (assessors), and RCN-BecoCom, LLC (RCN), appeal from different elements of a final determination of the Appellate Tax Board (board) regarding the taxability under G. L. c. 59 of certain personal property assets of RCN situated in Newton. We granted the parties’ joint application for direct appellate review.
1. Background.
General Laws c. 59, § 39, requires the commissioner to determine annually the value of the machinery, poles, wires and underground conduits, wire and pipes (statutory property) of all telephone and…
2Cases cited16 opinions
- New Boston Garden Corp. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1981
- Boston Edison Co. v. Board of Selectmen of ConcordMassachusetts Supreme Judicial Court · 1968
- Commissioner of Revenue v. Cargill, Inc.Massachusetts Supreme Judicial Court · 1999
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
- Towle v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1986
11 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Cook v. Patient Edu, LLCMassachusetts Supreme Judicial Court · 2013
- City of Jefferson City, Mo. v. Cingular WirelessCourt of Appeals for the Eighth Circuit · 2008
- Bell Atlantic Mobile of Massachusetts Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2008
- Onex Communications Corporation v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2010
- CFM Buckley/North, LLC v. Board of AssessorsMassachusetts Supreme Judicial Court · 2009
7 more not listed; retrieve them via the Exa API.