Legal Opinion
Lily Transportation Corp. v. Board of Assessors of Medford
Massachusetts Supreme Judicial Court
Decided April 10, 1998PublishedCited by 3 opinions
1Opinion of the Court
Wilkins, CJ.
Lily Transportation Corp. (Lily) appeals from a decision of the Appellate Tax Board (board). We granted its application for direct appellate review. The board affirmed the denial by the board of assessors of Medford (assessors) of Lily’s *229application for abatement of a 1994 motor vehicle excise imposed on a Ford truck. Lily complains that the assessors improperly valued the vehicle, which it purchased in 1994 for approximately $53,660, when they used the truck’s list price of $84,332 (rather than its sale price) in calculating the excise. We conclude that the board correctly…
2Cases cited17 opinions
- Weinberger v. SalfiSupreme Court of the United States · 1975
- Personnel Administrator of Mass. v. FeeneySupreme Court of the United States · 1979
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- City of Pittsburgh v. Alco Parking Corp.Supreme Court of the United States · 1974
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3Cited by3 opinions
- Higgins v. Department of Environmental ProtectionMassachusetts Appeals Court · 2005
- DeMoranville v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2010
- Demoranville v. CommonwealthMassachusetts Superior Court · 2009