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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 MARCH 2009
AMICUS SUBMISSIONS ARE DUE ON OR BEFORE FEBRUARY 17, 2009

SJC-10346
Raytheon Company v. Commissioner of Revenue

Whether the Appellate Tax Board correctly concluded that purchases of indirect cost items by a national government contractor are subject to Massachusetts sales and use tax, ruling that the contractor's purchases were not for resale to the U. S. Government in the regular course of business, in light of Federal Acquisition Regulations stating that title to property purchased by the contractor for which it is reimbursed (indirect cost items) passes to and vests in the U.S. Government.

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.

December 29, 2008