Justia Massachusetts Supreme Court Opinion Summaries

George and Sandra Schussel filed no tax returns between 1989 and 2007. In 2007, George was convicted of federal conspiracy and tax evasion charges. Thereafter, the Commissioner of Revenue issued the Schussels a notice of failure to file Massachusetts income tax returns for the years 1993 to 1995. The Schussels filed tax returns for those years, but the Commissioner determined that the returns were “false or fraudulent” or to have been filed with an intent to evade taxes. Consequently, the Commissioner imposed a “double assessment” against the Schussels. The Commission denied the Schussels request for abatement of the double assessment. The Appellate Tax Board and the Appeals Court affirmed the Commissioner’s decisions. The Supreme Judicial Court affirmed, holding (1) the Board’s findings of fact were supported by substantial evidence; and (2) the Schussels’ claim that they were entitled to relief from the double assessment under an amnesty program established by the Commissioner in 2009 was not properly before the Court. View "Schussel v. Comm’r of Revenue" on Justia Law

When a fire caused by NSTAR Electric and Gas Company employees damaged a building owned by the Massachusetts Institute of Technology (MIT), two insurers paid the claims of the building’s tenants. The insurers then brought this complaint against NSTAR Electric Company and NSTAR Electric & Gas Company (collectively, NSTAR) seeking to recover for the claims paid. NSTAR moved for partial summary judgment, contending that, to the extent to which the insurers sought recovery for business interruption losses, the claims were barred by Massachusetts Department of Telecommunications and Energy Tariff No. 200A, filed with and approved by the Department of Public Utilities, and in effect when the explosion occurred. The tariff contained a limitation of liability clause that limited NSTAR from liability to nonresidential customers for special, indirect, or consequential damages resulting from the utility’s gross negligence. A judge of the superior court allowed NSTAR’s motion for partial summary judgment, concluding that a tariff filed with and approved by a regulatory agency may limit a public utility’s liability. The Supreme Judicial Court affirmed, holding that the limitation of liability clause in the tariff precluded Plaintiffs’ claims to recover for business interruption and other consequential or economic damages. View "Maryland Cas. Co. v. NSTAR Elec. Co." on Justia Law

At issue in this case was the financial institution excise tax (FIET) liability of GATE Holdings, Inc., a wholly owned subsidiary of The First Marblehead Corporation (FMC). The Appellate Tax Board concluded (1) Gate qualified as a “financial institution” within the meaning of Mass. Gen. Laws ch. 63, 1 and was entitled to apportion its income pursuant to Mass. Gen. Laws ch. 63, 2A; but (2) in applying the apportionment rules of section 2A, all of Gate’s taxable property, which consisted of securitized student loans, was properly assigned to Massachusetts, rather than States outside the Commonwealth, which resulted in a greater FIET liability than anticipated by Gate. The Supreme Judicial Court affirmed, holding (1) the Board properly concluded that section 2A(e)(vi)(B) creates a rebuttable presumption that where a taxpayer seeks to assign loans to a location that is not a regular place of that taxpayer’s business, the loans should be assigned to its commercial domicile; (2) all of the student loans were properly located at Gate’s commercial domicile in Massachusetts; and (3) the Board’s decisions did not violate the due process or commerce clause. View "First Marblehead Corp. v. Comm’r of Revenue" on Justia Law

John Doe, who was thirty-one years old, pleaded guilty to several sex offenses that he committed when he was a juvenile. Seven years later, Doe was classified as a level one sex offender. The classification was upheld by a judge of the superior court. Doe appealed, arguing that he should not be required to register as a sex offender in light of scientific research showing that adolescent brains are different from adult brains and in light of the long period of time that had elapsed since his last offense. The Supreme Court affirmed the superior court judge’s decision upholding the hearing examiner’s classification determination, holding that the hearing examiner’s decision was supported by substantial evidence. View "Doe v. Sex Offender Registry Bd." on Justia Law

After electrical outages arising from Tropical Storm Irene on August 28, 2011 and a snowstorm two months later, the Department of Public Utilities entered orders against three utility companies - National Grid, NSTAR Electric Company (NSTAR), and Western Massachusetts Electric Company (WMEC) - that imposed monetary penalties for the utilities’ failure to restore service to their customers “in a safe and reasonably prompt manner.” The Supreme Judicial Court affirmed in part and reversed in part, holding (1) the Department applied the appropriate reasonableness standard in finding that the utilities violated their duty to restore service in a safe and reasonably prompt manner; (2) the Department’s findings regarding National Grid and WMEC were supported by substantial evidence, but its finding that NSTAR failed timely to respond to priority two and three wires-down calls was not supported by substantial evidence; and (3) with two exceptions, the Department made the necessary findings and did not abuse its discretion in its imposition of monetary penalties. Remanded. View "Mass. Elec. Co. v. Dep’t of Pub. Utils." on Justia Law

Nautical Tours, Inc. filed a petition with the Department of Public Utilities concerning its proposed operation of amphibious motor vehicles for sightseeing and charter purposes over certain public ways in Boston. Nautical asked the Department to exercise its licensing authority to issue a municipal street license under Mass. Gen. Laws ch. 159A, 1. The Department dismissed the petition for lack of jurisdiction, concluding that Nautical Tours was required to obtain a sightseeing license, which the Boston police commissioner had the exclusive authority to issue pursuant to St. 1931, c. 399. The Supreme Judicial Court agreed with the Department’s position that Nautical Tours needed to obtain a sightseeing license pursuant to St. 1931, c. 399, and the Department did not have any licensing authority in this regard pursuant to Mass. Gen. Laws ch. 159A, 1. View "Nautical Tours, Inc. v. Dep’t of Pub. Utils." on Justia Law

For over twenty years, Plaintiff worked as a ninth grade science teacher. In 2004, Plaintiff was arrested for the purchase and possession of child pornography. In 2006, Plaintiff resigned his position. In 2007, Plaintiff pleaded guilty to eleven counts of purchasing and possessing child pornography. After his arrest but prior to his plea and sentencing, Plaintiff filed a retirement application with the Massachusetts Teachers’ Retirement System (MTRS). Plaintiff received retirement benefits until 2009, at which time the MTRS Board concluded that Plaintiff’s pension was forfeited by operation of Mass. Gen. Laws ch. 32, 15(4) due to his convictions. The superior court vacated the decision of the Board on the basis that there was not a direct link between Plaintiff’s criminal offenses and his position as a teacher. The Supreme Judicial Court affirmed, holding that forfeiture of Plaintiff’s retirement benefits under Mass. Gen. Laws ch. 32, 51(4) was not warranted because Plaintiff’s offenses neither directly involved Plaintiff’s position as a teacher nor contravened a particular law applicable to that position. View "Garney v. Mass. Teachers' Ret. Sys." on Justia Law

Trenea Figgs was a participant in the United States Department of Housing and Urban Development (HUD) Section 8 program, which was administered by the Boston Housing Authority. After the discovery by police officers of marijuana and a loaded firearm in Figgs’s apartment, the BHA notified Figgs of its intent to terminate her participation in the Section 8 program due to violations of her lease. A hearing officer concluded that termination of Figgs’s Section 8 housing subsidy was proper in light of her serious lease violation. The Housing Court reversed and ordered the BHA to reinstate Figgs’s Section 8 housing subsidy. The Supreme Judicial Court reversed the judgment of the Housing Court, holding that, notwithstanding the enactment of Mass. Gen. Laws ch. 94C, 32L, which decriminalized the possession of one ounce or less of marijuana, the hearing officer properly concluded that Figgs violated her lease based on evidence of other criminal activity in Figgs’s rental premises, and the violation warranted Figgs’s termination from the Section 8 program. View "Figgs v. Boston Housing Auth." on Justia Law

Soon after beginning work for the City of Springfield, Joseph McDowell achieved the status of a permanent, tenured civil service employee. McDowell was later provisionally promoted. McDowell worked in the second of his provisional positions for several years until the City terminated his employment. While McDowell’s appeal from his termination was pending before the Civil Service Commission, McDowell pleaded guilty to filing false tax returns. The Commission concluded (1) McDowell was entitled to appeal his termination pursuant to the relevant provisions of the civil service statute; and (2) the City was entitled to suspend McDowell upon his indictment and thereafter entitled to discharge him upon his conviction. The Supreme Judicial Court remanded, holding (1) McDowell, who held a tenured civil service position but then accepted a provisional promotion, was entitled to appeal his termination to the Commission; and (2) under the particular circumstances of this case, the Commission was permitted to take the criminal proceeding against McDowell and its disposition into account, but McDowell’s indictment for filing false tax returns did not qualify as an indictment for misconduct in his employment within the meaning of Mass. Gen. Laws ch. 268A, 25, and thus a suspension based on the indictment would not have been valid. View "City of Springfield v. Civil Serv. Comm’n" on Justia Law

In 2009, the Energy Facilities Siting Board approved the petition of Brockton Power Company, LLC to build and operate a combined-cycle energy generating facility powered by natural gas and ultra-low sulfur distillate in the City of Brockton. The City, the Town of West Bridgewater, and a group of residents of the City and Town, all intervenors in the proceedings below, filed appeals of the decision. The Supreme Judicial Court affirmed the decision of the Board, holding (1) the Intervenors’ contention that the Board’s failure to apply unspecified “substantive equal protection” principles to its review of the proposed facility was without merit, as there was no requirement in the 2002 environmental justice policy to do so; (2) the Board did not abuse its discretion by relying on the National Ambient Air Quality Standards for fine particulate matter; (3) the Board did not erroneously accept Logan Airport weather data as representative of the proposed facility site; (4) the Board did not abuse its discretion in determining that Brockton Power’s evidence regarding the facility’s impact on the Town’s water supply was accurate and complete; and (5) the Board did not improperly designate delivery routes to and from the facility. View "City of Brockton v. Energy Facilities Siting Bd." on Justia Law