Massachusetts Tax Case Update

Boston Bar Association, Boston, MA
September 22, 2015 (12:00 - 1:00 p.m.)

Richard L. Jones was a speaker at the Boston Bar Association's program, "Massachusetts Tax Case Update," on September 22, 2015.

Several recent Appellate Tax Board decisions were discussed involving a range of tax issues including the treatment of related party debt for purposes of the Massachusetts corporate excise; the application of statutory residence tests to corporations; the effect of disclosing that the reported tax is uncertain pending a federal appeals decision; and the constitutionality of an unapportioned use of tax on the purchase price of tractors and trailers used only partially in Massachusetts when no tax was paid to other states.