《豪华信托银行诉马萨诸塞州案（美国）》.pdfVIP

United States Court of Appeals For the First Circuit No. 04-1480 HORIZON BANK TRUST CO., Plaintiff, Appellee, v. COMMONWEALTH OF MASSACHUSETTS, DEPARTMENT OF REVENUE, Defendant, Appellant, PAUL FLAHERTY, Trustee of Custom House Associates Realty Trust; CUSTOM HOUSE ASSOCIATES LIMITED PARTNERSHIP; SUSAN MANNING, Trustee of Custom House Associates Realty Trust; UNITED STATES OF AMERICA, INTERNAL REVENUE SERVICE; GIARRUSSO, NORTON, COOLEY, AND McGLONE, P.C.; and EASTERN BANK, pd4ml evaluation copy. visit Defendants, Appellees. APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MASSACHUSETTS [Hon. William G. Young, U.S. District Judge] Before Lynch, Circuit Judge, Leval, (1) Senior Circuit Judge, and Lipez, Circuit Judge. Thomas A. Barnico, Assistant Attorney General, with whom Thomas F. Reilly, Attorney General, and Eileen Ryan McAuliffe, Counsel, Department of Revenue, were on brief, for pd4ml evaluation copy. visit defendant, appellant Commonwealth of Massachusetts, Department of Revenue. Thomas J. Clark, Attorney, Tax Division, with whom Eileen J. OConnor, Assistant Attorney General, and Randolph L. Hutter, Attorney, Tax Division, were on brief, for defendant, appellee United States, Internal Revenue Service. December 8, 2004 pd4ml evaluation copy. visit LYNCH, Circuit Judge. On the merits this case presents very difficult issues under the