Ariyan v. Sewerage and Water Board

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• discussing Massachusetts’ regulation defining income-producing activity as “[a] transaction, procedure, or operation directly engaged in by a taxpayer which results in a separately identifiable item of income” (citation omitted)
• \We have long held that 'performance of an existing legal duty or contractual obligation is not sufficient consideration for a new promise by the obligee.\'
• \We will not modify or reverse a decision of the board if the decision is based on both substantial evidence and a correct application of the law\
• use of satellite transponder was in the nature of a service agreement and, thus, not includible in the property factor where the customer did not obtain a legal interest of some specified duration in the property itself
• ordinary meaning may be understood from dictionary definition

Source: CourtListener parenthetical corpus (CC0).