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THE SUPREME JUDICIAL COURT IS SOLICITING AMICUS BRIEFS OR MEMORANDA FROM INTERESTED PARTIES IN THE FOLLOWING MATTER PENDING BEFORE THE COURT

ARGUMENT WILL BE SCHEDULED IN DECEMBER 2007.

AMICUS SUBMISSIONS ARE DUE ON OR BEFORE NOVEMBER 26, 2007.

SJC-10047
Bell Atlantic Mobile of Massachusetts Corporation, Ltd. v. Commissioner of Revenue & others

Whether the Appellate Tax Board erred in ruling that Verizon Wireless was
not a "telephone company" entitled to central valuation of its property under G. L.
c. 59, § 39,  or entitled to the tax exemption for certain property of a "telephone
company"  under G. L. c. 59, § 5, cl. 16(1)(d) and G. L. c. 63, § 52A (the "Telco
Exemption"), on the ground that mobile wireless telecommunications providers
do not use the same physical infrastructure for the transmission of telephone
calls as do traditional land-line companies.

Interested parties may file their briefs in the Office of the Clerk for the Commonwealth, John Adams Courthouse, Suite 1-400, Pemberton Square, Boston MA 02108-1724 (Telephone 617-557-1020). Parties filing amicus briefs are expected to comply with the requirements of Rules 17, 19 and 20 of Mass. Rules of Appellate Procedure. Amicus briefs, to assist the court, should focus on the ramifications of a decision and not solely on the interests of the parties filing such briefs.

October 15, 2007