Legal Opinion
Commissioner of Revenue v. AMIWoodbroke, Inc.
Massachusetts Supreme Judicial Court
Decided June 9, 1994PublishedCited by 28 opinions
1Opinion of the CourtAbrams, J.
The question presented is whether the issuing
of interest-free loans from a subsidiary to a parent is a “service[ ] performed” within the meaning of G. L. c. 63, §§ 33 and 39A (1992 ed.). 2 The Commissioner of Revenue (com missioner), appeals from two decisions of the Appellate Tax Board (board) granting the taxpayers’ applications for tax abatement. The commissioner assessed corporate tax deficiencies against the taxpayers, AMIWoodbroke, Inc. (AMIWoodbroke), and Inhalation Therapy Services, Inc. (ITS), relating to their corporate excise tax returns for the fiscal year ending August, 1988.…
2Cases cited14 opinions
- First Nat. Bank of Boston v. BellottiSupreme Court of the United States · 1978
- Van Zandt v. Fort Worth PressTexas Supreme Court · 1962
- Dodd v. Commercial Union InsuranceMassachusetts Supreme Judicial Court · 1977
- Creameries of America, Inc. v. Industrial CommissionUtah Supreme Court · 1940
- Polaroid Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1984
9 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Fahey v. Massachusetts Department of RevenueCourt of Appeals for the First Circuit · 2015
- Jancey v. School CommitteeMassachusetts Supreme Judicial Court · 1995
- Gillette Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1997
- Commissioner of Revenue v. DupeeMassachusetts Supreme Judicial Court · 1996
- Bridgewater State University Foundation v. Board of Assessors of BridgewaterMassachusetts Supreme Judicial Court · 2012
23 more not listed; retrieve them via the Exa API.