Legal Opinion
Worldwide TechServices, LLC v. Comm'r of Revenue
Massachusetts Supreme Judicial Court
Decided November 7, 2017No. SJC–12328PublishedCited by 2 opinions
1Opinion of the CourtKafker, J.
*652**21Fifteen years and three Supreme Judicial Court decisions ago, this protracted case commenced regarding taxes imposed on computer service contracts. The litigation began when purchasers of the service contracts filed a putative class action against the sellers,3 claiming under G. L. c. 93A that the imposition of these taxes was unlawful and an unfair and deceptive practice. The sellers successfully moved to compel arbitration pursuant to the terms of the computer service contracts, and a judge in the Superior Court eventually confirmed the award. The next chapter in this tax saga, and the…
2Cases cited33 opinions
- American Express Co. v. Italian Colors RestaurantSupreme Court of the United States · 2013
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- Sullivan v. Town of BrooklineMassachusetts Supreme Judicial Court · 2001
- Spence v. Boston Edison Co.Massachusetts Supreme Judicial Court · 1983
- Board of Assessors v. Suffolk Law SchoolMassachusetts Supreme Judicial Court · 1936
28 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Veolia Energy Bos., Inc. v. Bd. of Assessors of Bos.Massachusetts Supreme Judicial Court · 2019
- Pixley v. Commissioner of RevenueMassachusetts Appeals Court · 2023