1. Home
  2. Browse Decisions
  3. Mass.
  4. 439 Mass.
  5. 439 Mass. 629 (2003)
 

CIRCUIT CITY STORES, INC. v. COMMISSIONER OF REVENUE

439 Mass. 629 (2003)

CIRCUIT CITY STORES, INC. v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

June 25, 2003.

Attorney(s) appearing for the Case

William E. Halmkin (David J. Nagle with him) for the taxpayer.

John R. Hitt, Assistant Attorney General, for the Commissioner of Revenue.

Peter L. Banis, pro se.

The following submitted briefs for amici curiae:

Holly K. Hemphill & Joshua D. Odintz, of the District of Columbia, & Donald M. Griswold for International Mass Retail Association.

Stephen Ziobrowski for The National Retail Federation.

Kathleen King Parker for Council on State Taxation.

Present: MARSHALL, C.J., GREANEY, IRELAND, SPINA, COWIN, & SOSMAN, JJ.

GREANEY, J.

At issue in this tax appeal is whether Circuit City Stores, Inc. (Circuit City), is liable for Massachusetts excise with respect to its sales of its products to customers in stores located in Massachusetts, who subsequently travel to stores in another State to pick up their purchased merchandise. The Appellate Tax Board (board) rejected Circuit City's challenge to the refusal by the Commissioner of Revenue (commissioner) to abate $172,460 (plus interest...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases