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08-1169
Capital One Bank (USA), N.A., fka Capital One Bank, et al., v. Commissioner of Revenue of Massachusetts
Docketed: 3/19/2009
Lower Ct: Supreme Judicial Court of Massachusetts
Case Nos.: SJC-10105
Decision Date: 1/8/2009 | Advertise here | Capital One Bank (USA), N.A., fka Capital One Bank, et al., V. Commissioner of Revenue of Massachusetts | | |
08-1169 Capital One Bank (USA), N.A., fka Capital One Bank, et al., V. Commissioner of Revenue of Massachusetts. Free Federal Court Dockets - civil, criminal, bankruptcy, court of claims, international trade, and supreme. Case Law"/><style type="text/css"><!--body {margin-left: 0px;margin-top: 0px;margin-right: 0px;margin-bottom: 0px;background-color: #F5F5F5;}--></style><link href="../style.css" rel="stylesheet" type="text/css" /><style type="text/css"><!--.style2 {font-size: 14px; font-family: Verdana, Arial, Helvetica, sans-serif;}.style3 {font-size: 14px;font-family: Verdana, Arial, Helvetica, sans-serif;color: #666666;font-weight: bold;}.style4 {font-size: 14px; font-family: Verdana, Arial, Helvetica, sans-serif; color: #D4D0C8; }--></style><!-- PUT THIS TAG IN THE head SECTION --><script type="text/javascript" src="http://partner.googleadservices.com/gampad/google_service.js"></script><script type="text/javascript"> GS_googleAddAdSenseService("ca-pub-2046979521298671"); GS_googleEnableAllServices();</script><script type="text/javascript"> GA_googleAddSlot("ca-pub-2046979521298671", "FCD_Docket_Tem2_Left1_120x600"); GA_googleAddSlot("ca-pub-2046979521298671", "FCD_Docket_Tem2_Right1_120x600"); GA_googleAddSlot("ca-pub-2046979521298671", "FCD_Docket_Tem2_Top_728x90");</script><script type="text/javascript"> GA_googleFetchAds();</script><!-- END OF TAG FOR head SECTION --></head><body><form id="form1" name="form1" method="post" action=""><table border="0" cellspacing="1" cellpadding="1" width="979"> <tr> <td width="122"><a href="http://www.freecourtdockets.com/"><img src="../images/freecasedockets_2_small.gif" alt="Free Court Dockets" title="Free Court Dockets" width="120" height="50" border="0" longdesc="http://www.freecourtdockets.com/" /></a><a href="http://www.freecourtdockets.com/donate.html"><img src="../images/keepdocketfree.gif" alt="Keep Dockets Free" title="Keep Dockets Free" width="111" height="33" border="0" longdesc="http://www.freecourtdockets.com/donate.html" /></a></td> <td width="735" height="90"><div class="" id="AD_HEADER"><!-- PUT THIS TAG IN DESIRED LOCATION OF SLOT FCD_Docket_Tem2_Top_728x90 --><script type="text/javascript"> GA_googleFillSlot("FCD_Docket_Tem2_Top_728x90");</script><!-- END OF TAG FOR SLOT FCD_Docket_Tem2_Top_728x90 --></div></td> <td width="122"><a href="http://www.addthis.com/bookmark.php?v=250&pub=pauladdthis" onmouseover="return addthis_open(this, '', '[URL]', '[TITLE]')" onmouseout="addthis_close()" onclick="return addthis_sendto()"><img src="http://s7.addthis.com/static/btn/lg-share-en.gif" width="125" height="16" alt="Bookmark and Share" style="border:0"/></a><script type="text/javascript" src="http://s7.addthis.com/js/250/addthis_widget.js?pub=pauladdthis"></script></td> </tr> <tr> <td width="122" valign="top"><div class="" id="AD_LEFT_1"><!-- PUT THIS TAG IN DESIRED LOCATION OF SLOT FCD_Docket_Tem2_Left1_120x600 --><script type="text/javascript"> GA_googleFillSlot("FCD_Docket_Tem2_Left1_120x600");</script><!-- END OF TAG FOR SLOT FCD_Docket_Tem2_Left1_120x600 --></div></td> <td width="735" rowspan="2" align="left" valign="top"><table width="100%" border="0" cellspacing="1" cellpadding="1"> <tr> <td><div class="CONTENT" id="MAIN_CONTENT"><table align="center"><tr><td rowspan="3"><span class="AD_C" id="spnSmallCenterLeft"><a href="/advertise.aspx">Advertise here</a></span></td><td><h3 align='center'>United States Supreme Court <br/>08-1169<br />Capital One Bank (USA), N.A., fka Capital One Bank, et al., v. Commissioner of Revenue of Massachusetts<br />Docketed: 3/19/2009<br />Lower Ct: Supreme Judicial Court of Massachusetts<br> Case Nos.: SJC-10105<br> Decision Date: 1/8/2009</h3></td><td rowspan="3"><span class="AD_C" id="spnSamllCenterRight"><a href="/advertise.aspx">Advertise here</a></span></td></tr><tr><td><h4 align='center'>Capital One Bank (USA), N.A., fka Capital One Bank, et al., V. Commissioner of Revenue of Massachusetts</h4></td></tr><tr><td class="RelatedDocs"></td></tr><tr align =center ><td colspan ="3"><iframe src="http://freecourtdockets.com/searchgoogle.html" width="90%" height="50" frameborder="0" frameborder=0><p>Your browser does not support iframes.</p></iframe></td></tr></table><html xmlns:v="urn:schemas-microsoft-com:vml xmlns:o="urn:schemas-microsoft-com:office:office xmlns="http://www.w3.org/TR/REC-html40"><head> <meta http-equiv="Content-Type" content="text/html; charset=windows-1252"><title>08-1169 Capital One Bank (USA), N.A., fka Capital One Bank, et al., V. Commissioner of Revenue of Massachusetts | | Petitioner |
V.
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| Respondent | | Commissioner of Revenue of Massachusetts | represented by | Thomas A. Barnico
Assistant Attorney General
Office of the Attorney General
One Ashburton Place
Boston, MA 02108-1598
(617) 963-2086
| | TAx Executives Institute, Inc. | represented by | Eli J. Dicker
Tax Executive Institute, Inc.
1200 G. Street NW
Suite 300
Washington, DC 20005-3814
(202) 638-5601
| | Capital One Bank (USA), N.A., fka Capital One Bank, et al., Petitioners | |
| | Other | | Council on State Taxation, et al. | represented by | Todd A. Lard
Council on State Taxation
122 C Street, NW
Suite 330
Washington, DC 20001
(202) 484-5222
| | Commonwealth of Virginia, and South Dakota | represented by | Stephen R. McCullough
State Solicitor General
Office of the Attorney General
900 East Main Street
Richmond, VA 23219smccullough@oag.state.va.us
(804) 786-2436
| | Clearing House Association, et al. | represented by | Richard J. Urowsky
Sullivan & Cromwell LLP
125 Broad Street
New York, NY 10004
(212) 558-4000
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