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RCN-BECOCOM, LLC v. COMMISSIONER OF REVENUE

443 Mass. 198 (2005)

RCN-BECOCOM, LLC v. COMMISSIONER OF REVENUE & another.,

Supreme Judicial Court of Massachusetts, Suffolk.

January 6, 2005.

Attorney(s) appearing for the Case

William Hazel for the taxpayer.

Daniel A. Shapiro for Commissioner of Revenue.

Richard G. Chmielinski, Assistant City Solicitor, for board of assessors of Newton.

The following submitted briefs for amici curiae:

John S. Brown, George P. Mair, Donald-Bruce Abrams, Darcy A. Ryding, & Matthew D. Schnall, for MCI Metro Access Transmission Services, LLC.

Robert J. Kerwin & John D. Stuebing for City Solicitor and Town Counsel Association & another.

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

SPINA, J.

The Commissioner of Revenue (commissioner), the board of assessors of Newton (assessors), and RCN-BecoCom, LLC (RCN), appeal from different elements of a final determination of the Appellate Tax Board (board) regarding the taxability under G. L. c. 59 of certain personal property assets of RCN situated in Newton. We granted the parties' joint application for direct appellate review.

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