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Capital One Bank v. Commissioner of Revenue

Docket #SJC-10105
Date October 7, 2008
VideoView oral argument with Windows Media Player
JusticesMarshall, C.J., Ireland, Spina, Cowin, Cordy, Botsford, JJ.
SummaryAdministrative law, Substantial evidence. Taxation, Bank excise tax; Appellate Tax Board: appeal to Supreme Judicial Court. Constitutional law, Taxation, Commerce clause, Interstate commerce. Bank. Words, "substantial nexus", "physical presence".
Appealed FromAppellate Tax Board
BriefsSee selection available in PDF format at Supreme Judicial Court website
Counsel for Appellant
Capital One Bank:  John S. Brown, Matthew D. Schnall, Donald-Bruce Abrams
Counsel for Appellee
Commissioner of Revenue:  Thomas A. Barnico
Amici CuriaeCouncil on State Taxation; Multistate Tax Commission; New England Cable Television

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

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