Case law

Commonwealth v. Bell

442 Mass. 118 · Massachusetts Supreme Judicial Court · Jun 21, 2004

Defense counsel sought to use the regulations to establish that ABCD University High School is not a secondary school under the school zone statute. … Such an exclusion would also clearly negate the intent of the Legislature to provide drug-free school zones, see Commonwealth v. Roucoulet, 413 Mass. 647 , 651 n.7 (1992) (Governor Michael S.

Genentech, Inc. v. Commissioner of Revenue

476 Mass. 258 · Massachusetts Supreme Judicial Court · Jan 12, 2017

As stated previously, § 38 establishes allocation formulas for determining the amount of a business corporation's net income that is subject to taxation in the Commonwealth. … But the credits were in existence long before § 38 was amended in 1995 to add § 38 (l) for manufacturing corporations; are available to a variety of corporations in addition to manufacturing corporations; and are clearly

Ambrozewicz v. Lane

283 Mass. 141 · Massachusetts Supreme Judicial Court · May 24, 1933

On February 16, 1933, a hearing was had on said motion, a stenographer having been duly appointed, who qualified and took the testimony. The facts shown by the testimony need not be told. … The action of the judge which resulted in the striking of his name from the blank form of decree was clearly within his judicial power.

Jones v. Town of Wayland

374 Mass. 249 · Massachusetts Supreme Judicial Court · Jan 18, 1978

In such a situation, the master’s subsidiary findings are open to attack only on the basis that they are clearly erroneous. Mass. R. Civ. … Uniformly, they are not clearly erroneous and, except as hereinafter discussed, Wayland’s arguments are not grounds for reversal. 2.

Alcoa Building Products, Inc. v. Commissioner of Revenue

440 Mass. 224 · Massachusetts Supreme Judicial Court · Oct 21, 2003

It establishes a “minimum standard” for the imposition of a State net income tax based on solicitation of interstate sales, Wisconsin Dep’t of Revenue v. … To qualify for the de minimis exception, the nonimmune activities of the company must be analyzed as a whole (and not individually), Kennametal, Inc. v.

Finch v. Commonwealth Health Insurance Connector Authority

459 Mass. 655 · Massachusetts Supreme Judicial Court · May 6, 2011

Indeed, for three years after Massachusetts established the program, Commonwealth Care provided benefits to qualified aliens without any suggestion that such benefits were in violation of or inconsistent with PRWORA. … Although it is clearly established, the precise source of Congress’s plenary *672 authority over the entrance and expulsion of aliens, and thus the conditions of their residency, is unclear.

Brunner v. Stone & Webster Engineering Corp.

413 Mass. 698 · Massachusetts Supreme Judicial Court · Nov 19, 1992

A plaintiff would clearly establish a prima facie case, for example, by showing that she is a woman whom the employer discharged despite her qualifications, and that the employer thereafter filled that position, or attempted … The plaintiff’s second argument is that Stone & Webster’s assertion that the plaintiff was less qualified for continued employment because she was untrained in the use of automated equipment was a pretext because Stone &

Gahagan v. Boston & Lowell Railroad

83 Mass. 187 · Massachusetts Supreme Judicial Court · Jan 15, 1861

The cases cited by the plaintiff depend upon a different principle, where the acts proved might fairly be regarded as designed to be a preparation for, or commencement of, the principal fact to be established. … If there were any other facts or circumstances in.evidence tending to qualify or control the effect of this, they should have been stated in the bill of exceptions. Judgment on the verdict.

Commonwealth v. Gomes

459 Mass. 194 · Massachusetts Supreme Judicial Court · Mar 31, 2011

In those recorded telephone calls the defendant referred to his girl friend, who testified at trial pursuant to a grant of immunity, as a “snitch” and a “rat.” 2. View by jury. … “There is no requirement that testimony on a question of discrete knowledge come from an expert qualified in that subspecialty rather than from an expert more generally qualified.” Commonwealth v.

Kace v. Liang

472 Mass. 630 · Massachusetts Supreme Judicial Court · Sep 10, 2015

Although McMeeking's exam duration opinion should have been more clearly disclosed as the grounds of his ultimate opinion regarding the defendant's deviation from the standard of care, the exam duration opinion - - as … to use pursuant to § 803(18)(B) must be established -- which means establishing that the contents of the specific article, Web page, or other material was authored or 25 The defendant does not challenge here

Commonwealth v. Rice

441 Mass. 291 · Massachusetts Supreme Judicial Court · Mar 24, 2004

“There is no requirement that testimony on a question of discrete knowledge come from an expert qualified in that subspecialty rather than from an expert more generally qualified.” Id. … Counsel aggressively cross-examined Paine about the grant of immunity under which he testified.

Pellegrini v. Breitenbach

456 Mass. 876 · Massachusetts Supreme Judicial Court · May 25, 2010

Reformation has been justified where a trust instrument “produced tax results that were clearly inconsistent with the settlor’s tax objectives,” BankBoston v. … Had the decedent intended in his will to establish a charitable remainder trust, we cannot say on this record that there is any indication that he would have opted for a CRAT as opposed to a CRUT.

Mahajan v. Department of Environmental Protection

464 Mass. 604 · Massachusetts Supreme Judicial Court · Mar 15, 2013

While small greens remaining as the result of constructing public highways may be excluded, it is suggested that parks, monuments, reservations, athletic fields, concert areas and playgrounds clearly qualify. … We do not conclude that land taken pursuant to an urban renewal plan is automatically immune from art. 97. See note 19, infra.

Commissioner of Revenue v. Mullins

428 Mass. 406 · Massachusetts Supreme Judicial Court · Nov 19, 1998

The rate of tax, established in § 8 of the statute, is $3.50 per gram of mari *408 huana. … The CST is clearly conditioned on the commission of a crime.

Fernandes Super Markets, Inc. v. State Tax Commission

371 Mass. 318 · Massachusetts Supreme Judicial Court · Nov 5, 1976

No. 143, Report of the Special Commission Relative to Taxation of Tangible and Intangible Property and Certain Related Matters (Commission established by Res. 1935, c. 63); P. … L. c. 58, § 2, receives an exemption for all its machinery, not just its manufacturing machinery, the requirement of substantiality is clearly appropriate. We have resisted in the past, Assessors of Boston v.

Banushi v. Dorfman

438 Mass. 242 · Massachusetts Supreme Judicial Court · Dec 13, 2002

The Appeals Court has held that a watchmen’s cottage at a commercial marina qualified as a “building” within the meaning of the statute, and implied, by referring to the broad definition of “building” in G. … Any such suggestion has clearly been discredited. See Commonwealth v. Eakin, 427 Mass. 590, 591-592 (1998); Santos v. Bettencourt, 40 Mass. App. Ct. 90, 93-94 (1996).

Commonwealth v. Leftwich

430 Mass. 865 · Massachusetts Supreme Judicial Court · Mar 7, 2000

The defendant argues that this evidence fell short of the Commonwealth’s offer of proof, failed to establish a credible motive, and was therefore irrelevant and inflammatory. … Germain, 381 Mass. 256, 271 (1980) (evidence that “merely suggests rather than ‘clearly shows’ a motive for the crime may still be ruled admissible”).

Massachusetts Baptist Missionary Society v. Bowdoin Square Baptist Society

212 Mass. 198 · Massachusetts Supreme Judicial Court · May 27, 1912

Whoever else, therefore, may be, or claim to be, cestuis que trust, the holders of pews are clearly entitled to stand in that relation.” Attorney General v. Federal Street Meeting House, 3 Gray, 1 , 45, 47. … A decree may be entered establishing its rights in accordance with this opinion. So ordered.

Northeast Petroleum Corp. v. Commissioner of Revenue

395 Mass. 207 · Massachusetts Supreme Judicial Court · Jun 13, 1985

The board concluded that the taxpayer had not carried its burden of establishing that the calculation of the excise under G. … It is well established that failure to raise a statutory or constitutional question before the board generally bars a party from raising it on appeal. See G. L. c. 58 A, § 13 Minchin v.

Hill v. City of Boston

122 Mass. 344 · Massachusetts Supreme Judicial Court · Mar 12, 1877

to erect and constitute municipal or city governments, in any corporate town or towns in this Commonwealth, and to grant to the inhabitants thereof such powers, privileges and immunities, not repugnant to the Constitution … The decisions in North Carolina and Alabama appear to have proceeded upon the ground that the corporation had received a peculiar benefit in the special privileges and immunities granted to it. In Meares v.