Tax Law

Capital One Bank v. Comm'r of Revenue, 453 Mass. 1 (Mass. 2009)

The denial of an abatement of the excises tax under Mass. Gen. Laws ch. 63, § 2 to several out-of-state banks was upheld on appeal as the banks' use of banking and credit facilities, their solicitation of credit card customers, and servicing of customer complaints in Massachusetts established a substantial nexus with the Commonwealth.
 
Lexis.com subscribers can view the enhanced version of Capital One Bank v. Comm'r of Revenue.
 
Non-subscribers can use lexisOne’s Free Case Law search to view the free, un-enhanced version of Capital One Bank v. Comm'r of Revenue.