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On October 23, 2020, the Massachusetts Appellate Tax Board ruled that capital gain from a Florida S corporation’s sale of a subsidiary Massachusetts LLC was subject to Massachusetts corporate excise tax and nonresident composite tax. The taxpayer contended...

On October 7, 2020, the Massachusetts Appeals Court held that a taxpayer’s deduction for payment of the Indiana utility receipts tax (“URT”) was permitted for Massachusetts corporate income tax purposes. The taxpayer who was engaged in natural gas distribution...

On September 4, 2020, in New Cingular Wireless PCS LLC v. Commissioner of Revenue , No. 18-P-1317 , the Massachusetts Appeals Court held that the Internet Tax Freedom Act (ITFA) preempted Massachusetts’ sales tax on New Cingular Wireless’ (NCW) Internet...

CA1, Sept. 1, 2020 "The district court determined that the plaintiffs were likely to succeed on the merits of this argument and preliminarily enjoined ICE from implementing the Directive or otherwise civilly arresting individuals attending court...

This podcast discusses recent notices and assessments issued by the Massachusetts Department of Revenue denying taxpayers’ Economic Opportunity Area Credit and Economic Development Incentive Program Credit use and carryforward. It discusses: the 2016...

The Massachusetts Appellate Tax Board determined that three licensors of software properly sought refunds (or “abatements”) to apportion sales tax based upon proof of their purchasers’ intent to use the software in multiple locations, including outside...

The Supreme Judicial Court of Massachusetts held that pipes and appurtenant equipment used by a taxpayer to produce, store and distribute steam for heating and power generation were exempt from local personal property tax as manufacturing property. Affirming...

Massachusetts Court of Appeals held that a taxpayer could not rely on timely applications for refund of deficiency assessments to also seek refund resulting from alleged overstatement of sales factor in corresponding years’ returns, where the initial...

California Attorney General Xavier Becerra, Aug. 15, 2019 "California Attorney General Xavier Becerra and Massachusetts Attorney General Maura Healey today led a multistate coalition in filing a comment letter opposing the Trump Administration’s...

Kate Sullivan, CNN, June 20, 2019 "A federal judge in Massachusetts on Thursday blocked federal authorities from making civil immigration arrests inside the state's courthouses. US District Judge Indira Talwani issued a preliminary injunction...

Goodwin Procter, Apr. 29, 2019 "Today, Middlesex County District Attorney Marian Ryan, Suffolk County District Attorney Rachael Rollins, the Committee for Public Counsel Services (CPCS), and the Chelsea Collaborative filed a groundbreaking lawsuit...

The Massachusetts Appellate Tax Board disallowed a deduction for Indiana utility receipts tax (URT) paid by a natural gas distribution operator with operations in Indiana. The deduction for the URT was disallowed, for purposes of computing Massachusetts...

By Honorable Jennifer Rivera Ulwick Unlike conservators, guardians do not handles finances, acting as conservators as they may have in the past when appointed as "guardian of the estate." Unless otherwise provided by the court, the guardian...

By Stacy L. Cook On July 10, 2015, the Office for Civil Rights (OCR) announced a HIPAA settlement with St. Elizabeth’s Medical Center (SEMC), a tertiary care hospital in Brighton, Massachusetts. SEMC has agreed to pay $218,400 and adopt a robust...

Employees also have to make a good faith effort to notify the employer in advance if the need for earned sick time is foreseeable. On November 4, 2014, voters in Massachusetts passed a ballot initiative that entitles employees in Massachusetts to earn...