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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 IS TENTATIVELY SCHEDULED FOR JANUARY 2009.
AMICUS SUBMISSIONS ARE DUE ON OR BEFORE DECEMBER 22, 2008

SJC-10300   
MCI Worldcom Network Services, Inc., & others v. Commissioner of Revenue

Whether the Appellate Tax Board employed an erroneous standard of review of the Commissioner's valuation of certain telephone company personal property pursuant to G. L. c. 59, § 39; whether the telephone company met its burden of proof to show its property was overvalued; whether the Board correctly ruled that it could not increase valuation on the taxpayers appeal unless the municipality had appealed; whether an entity that was a limited liability company is entitled to the corporate utility exemption from personal property tax.

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 10, 2008