| Docket # | SJC-10105 |
| 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, 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 From | Appellate Tax Board |
| Briefs | See selection available in PDF format at Supreme Judicial Court website |
Counsel for Appellant
(Appearing) | Capital One Bank: John S. Brown, Matthew D. Schnall, Donald-Bruce Abrams |
Counsel for Appellee
(Appearing) | Commissioner of Revenue: Thomas A. Barnico |
| Amici Curiae | Council on State Taxation; Multistate Tax Commission; New England Cable Television |
|
| Opinion | Click to link to the slip opinion of the Supreme Judicial Court, in PDF format (requires Adobe Acrobat) |
