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| BankBoston Corp. v. Comm'r of Revenue, No. 05-P-1545,
APPEALS COURT OF MASSACHUSETTS, February 2, 2007, Decided
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Overview: As Mass. Gen. Laws ch. 63 had to be administered consistent with federal taxation of real estate investment trusts (REITs) and with the definition of "dividend" for income tax purposes set out in Mass. Gen. Laws ch. 62, § 1(e), REIT distributions to a corporate taxpayer were properly found to be subject to the Massachusetts corporate excise tax.
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| Commonwealth v. Kirwan, SJC-08626,
SUPREME JUDICIAL COURT OF MASSACHUSETTS, February 2, 2007, Decided
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Overview: In a murder prosecution, as an officer's interrogation of defendant was conducted in defendant's home and was a preliminary effort to confirm or dispel a suspicion, defendant was not "in custody" and was therefore not entitled to Miranda warnings under the Fifth Amendment or Mass. Const. Decl. Rights art. 12.
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| Martin v. Town of Upton, Opinion No.: 97283, Docket Number: CAWO2004-02162,
SUPERIOR COURT OF MASSACHUSETTS, AT WORCESTER, February 2, 2007, Decided
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Overview: In a minor's negligence action, a town's motion for access to the minor's psychological treatment and counseling records pursuant to Mass. Gen. Laws ch. 233, § 20B, was denied, because the minor did not introduced her mental or emotional condition as an element of her claim by asserting that she suffered nightmares arising from her injury.
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| Sommer v. Bialy, Opinion No.: 97141, Docket Number: 96-1278,
SUPERIOR COURT OF MASSACHUSETTS, AT WORCESTER, February 2, 2007, Decided , February 2, 2007, Filed
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Overview: School nurse was not entitled to new trial in her case against school officials regarding her 1998 termination; Mass. Gen. Laws ch. 71, § 42 requirement that superintendent approve termination did not apply because 1998 definition of "teacher" for purposes of § 42, found in Mass. Gen. Laws ch. 71, § 41, did not include school nurses.
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| W.C. Smith & Son, Inc. v. Brooks/Maxi Drug, Inc., Opinion No.: 97134, Docket Number: 04-195,
SUPERIOR COURT OF MASSACHUSETTS, AT BRISTOL, February 2, 2007, Filed
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Overview: Summary judgment was granted to defendants as to a construction company's action to recover funds allegedly owed for work on a construction site, as the construction company failed to provide defendants with the notice of a mechanic's lien required by Mass. Gen. Laws ch. 254, § 31, and thus the construction company had no entitlement to relief.
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| Commonwealth v. Ancrum, Opinion No.: 97142, Docket Number: 03-1991,
SUPERIOR COURT OF MASSACHUSETTS, AT WORCESTER, February 5, 2007, Decided , February 5, 2007, Filed
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Overview: Defendant was in custody to the degree associated with formal arrest when he was stopped at a roadside, approached at gunpoint, handcuffed, and placed far from his car sitting or kneeling on the ground, at night. Miranda warnings were required, therefore, a trial court granted defendant's motion to suppress his statements made at the roadside.
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| Commonwealth v. Webb, No. 06-P-535.,
APPEALS COURT OF MASSACHUSETTS, February 5, 2007, Decided
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Overview: Defendant's convictions of violating Mass. Gen. Laws ch. 271, § 7 were reversed as the Commonwealth did not prove the price element since the games offered by defendant's video machines were a permissible promotion incidental to the sale of telephone calling cards and the opportunity to play the games for free defeated the price element.
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| Creef v. Cognex Corp., Opinion No.: 97521, Docket Number: 05-00182,
SUPERIOR COURT OF MASSACHUSETTS, AT NORFOLK, February 5, 2007, Filed
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Overview: Other than the fact that a person under forty was hired to handle an aspect of an employee's responsibility, there had been no showing by the employee to support his claim for age discrimination pursuant to Mass. Gen. Laws ch. 151B, § 4 and the ADEA. Evidence was presented that the employee's termination was a legitimate business decision.
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| Public Access Tours, Inc. v. Public Access Bd., Opinion No.: 97955, Docket Number: EXCV 2003-511,
SUPERIOR COURT OF MASSACHUSETTS, AT ESSEX, February 5, 2007, Decided, February 5, 2007, Filed
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Overview: Pursuant to Mass. Gen. Laws ch. 21A, §§ 2(28), 11B, state board did not err in adopting regulation prohibiting future operation of amphibious vehicles at boat ramps under board's control because regulation's identified purposes were consistent with enabling legislation and it did not unreasonably interfere with public access to adjacent waters.
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