| Docket # | SJC-10047 |
| Date | March 6, 2008 |
| Video | View oral argument with Windows Media Player |
| Justices | Greaney, Ireland, Spina, Cowin, Cordy, Botsford, JJ.
|
| Summary | Administrative 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 From | Appellate Tax Board |
| Briefs | See selection available in PDF format at Supreme Judicial Court website |
Counsel for Appellant
(Appearing) | Bell Atlantic Mobile of Massachusetts Corporation: Helgi C. Walker, Elbert Lin, Kathleen King Parker |
Counsel for Appellee
(Appearing) | City Board of Assessors, Newton: Richard G. Chmielinski
Commissioner of Revenue: Daniel J. Hammond, Daniel Alan Shapiro |
| Amici Curiae | Massachusetts 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 |
|
| Opinion | Click to link to the slip opinion of the Supreme Judicial Court, in PDF format (requires Adobe Acrobat) |
