MANDATE ISSUED.

Petition GRANTED. Judgment VACATED and case REMANDED for further consideration in light of Comptroller of Treasury of Md. v. Wynne, 576 U. S. ____ (2015).

DISTRIBUTED for Conference of October 9, 2015.

Reply of petitioners The First Marblehead Corporation, et al. filed.

Brief of respondent Massachusetts Commissioner of Revenue in opposition filed.

Order extending time to file response to petition to and including September 9, 2015.

Response Requested . (Due August 10, 2015)

Brief amicus curiae of Tax Executives Institute, Inc. filed. (Distributed)

DISTRIBUTED for Conference of September 28, 2015.

Waiver of right of respondent Massachusetts Commissioner of Revenue to respond filed.

Petition for a writ of certiorari filed. (Response due July 2, 2015)

The First Marblehead Corporation, et al., Petitioner, represented by John S. Brown

Massachusetts Commissioner of Revenue, Respondent, represented by Brett M. Goldberg

Tax Executives Institute, Inc., Amicus Curiae, represented by Alicia Pilar Mata