in the Interest of C.W.J., a Child

How courts have described this case

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

• no abuse of discretion where only issue of law present; issue of first impression; and resolution of issue may affect interests of other tax payers
• while Superior Court consideration of whether certain items purchased by a contractor were exempt from sales tax was acceptable, Supreme Judicial Court “would probably have left it to the Appellate Tax Board”
• because declaratory action “reduces to an issue of law without dispute as to the facts,” and “raises an issue of first impression which may well affect the interests of others than the taxpayer here,” there was no abuse of discretion in entertaining action
• judge did not abuse discretion in entertaining declaratory action concerning whether certain items purchased by construction contractor on a public works project are exempt from sales and use taxes as a matter of law, without requiring exhaustion of appeal to Appellate Tax Board

Source: CourtListener parenthetical corpus (CC0).