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Bell Atlantic Mobile of Massachusetts Corporation, Ltd. v. Commissioner of Revenue

Docket #SJC-10047
Date March 6, 2008
VideoView oral argument with Windows Media Player
JusticesGreaney, Ireland, Spina, Cowin, Cordy, Botsford, JJ.
SummaryAdministrative law, Judicial review. Substantial evidence, Agency's interpretation of statute. Taxation, Appellate Tax Board: appeal to Supreme Judicial Court, Appellate Tax Board: findings, Commissioner of Revenue. Telephone company. Statute, construction. Words, "telephone company", "cellular telephone".
Appealed FromAppellate Tax Board
BriefsSee selection available in PDF format at Supreme Judicial Court website
Counsel for Appellant
Bell Atlantic Mobile of Massachusetts Corporation:  Helgi C. Walker, Elbert Lin, Kathleen King Parker
Counsel for Appellee
City Board of Assessors, Newton:  Richard G. Chmielinski
Commissioner of Revenue:  Daniel J. Hammond, Daniel Alan Shapiro
Amici CuriaeMassachusetts Association of Assessing Officers; Massachusetts City Solicitors and Town Counsel Association; Board of Assessors of Boston; Board of Assessors of Brookline; New England Legal Foundation; Associated Industries of Massachusetts

OpinionClick to link to the slip opinion of the Supreme Judicial Court, in PDF format (requires Adobe Acrobat)

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