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Geoffrey, Inc. v. Commissioner of Revenue

Docket #SJC-10106
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, Corporate excise, Appellate Tax Board: appeal to Supreme Judicial Court, Interest and penalties, Abatement, Commissioner of Revenue. Constitutional law, Taxation, Commerce clause. Words, "substantial nexus".
Appealed FromAppellate Tax Board
BriefsSee selection available in PDF format at Supreme Judicial Court website
Counsel for Appellant
Geoffrey, Inc.:  Paul H. Frankel, Maxwell D. Solet
Counsel for Appellee
Commissioner of Revenue:  Thomas A. Barnico

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

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