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BOSTON PROFESSIONAL HOCKEY ASSOCIATION, INC. v. COMMISSIONER OF REVENUE

443 Mass. 276 (2005)

BOSTON PROFESSIONAL HOCKEY ASSOCIATION, INC. v. COMMISSIONER OF REVENUE (and a consolidated case).

Supreme Judicial Court of Massachusetts, Suffolk.

January 13, 2005.

Attorney(s) appearing for the Case

John Kenneth Felter (Daniel M. Forman with him) for the taxpayers.

Pierce O. Cray, Assistant Attorney General (Thomas W. Hammond with him) for Commissioner of Revenue.

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

CORDY, J.

This is an appeal from a decision of the Appellate Tax Board (board) affirming the denial by the Commissioner of Revenue (commissioner) of applications by the taxpayers, the Boston Professional Hockey Association, Inc. (BPHA), and Jeremy M. and Margaret J. Jacobs (Jacobses), for the abatement of taxes assessed for the tax years 1991, 1992, 1993, and 1994. They contend that the board erred in ruling that one hundred per cent of the revenue BPHA received from...

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