| Docket # | SJC-10106 |
| Date | October 7, 2008 |
| Video | View oral argument with Windows Media Player |
| Justices | Marshall, C.J., Ireland, Spina, Cowin, Cordy, Botsford, JJ.
|
| Summary | Administrative 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 From | Appellate Tax Board |
| Briefs | See selection available in PDF format at Supreme Judicial Court website |
Counsel for Appellant
(Appearing) | Geoffrey, Inc.: Paul H. Frankel, Maxwell D. Solet |
Counsel for Appellee
(Appearing) | Commissioner of Revenue: Thomas A. Barnico |
|
| Opinion | Click to link to the slip opinion of the Supreme Judicial Court, in PDF format (requires Adobe Acrobat) |
