Legal Opinion
RHI Holdings, Inc. v. Commissioner of Revenue
Massachusetts Appeals Court
Decided May 25, 2001No. 98-P-1164PublishedCited by 7 opinions
1Opinion of the CourtLaurence, J.
RHI Holdings, Inc. (taxpayer), appeals from a *682decision of the Appellate Tax Board (board) determining that it is entitled only to a partial abatement of corporate excise taxes for tax years 1981 and 1983. The taxpayer asserts that the board incorrectly concluded that its abatement application was untimely as to certain of its assessments for those years. As a result of this claimed error, the taxpayer argues that it should receive a larger abatement, pursuant to the allocation formula specified in General Elec. Co. v. Commissioner of Rev., 402 Mass. 523 (1988). We affirm the board’s decision.
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2Cases cited16 opinions
- Johnson v. Railway Express Agency, Inc.Supreme Court of the United States · 1975
- J. Geils Band Employee Benefit Plan v. Smith Barney Shearson, Inc.Court of Appeals for the First Circuit · 1996
- International Organization of Masters, Mates & Pilots, Atlantic & Gulf Maritime Region v. Woods Hole, Martha's Vineyard & Nantucket Steamship AuthorityMassachusetts Supreme Judicial Court · 1984
- New Bedford Gas & Edison Light Co. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1975
- McCarthy v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1984
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- AA Transportation Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
- Shrine of Our Lady of La Salette Inc. v. Board of Assessors of AttleboroMassachusetts Supreme Judicial Court · 2017
- Global Companies, LLC v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2011
- Jewish Geriatric Services, Inc. v. Board of Assessors of LongmeadowMassachusetts Appeals Court · 2004
- MASSPCSCO v. Board of Assessors of WoburnMassachusetts Appeals Court · 2011
2 more not listed; retrieve them via the Exa API.