Legal Opinion
Commissioner of Revenue v. McGraw-Hill, Inc.
Massachusetts Supreme Judicial Court
Decided April 14, 1981PublishedCited by 16 opinions
1Opinion of the CourtAbrams, J.
The Commissioner of Revenue appeals 1 from a decision of the Appellate Tax Board (board) holding that the sale of construction industry information bulletins (Dodge Reports), compiled and marketed by McGraw-Hill, Inc. (McGraw-Hill), is excluded from the statutory definition of “sale” by virtue of G. L. c. 64H, § 1 (12) (f), and therefore is not subject to the sales tax. The Commissioner argues that the board’s decision is erroneous as a matter of law, and further contends that the board erred in not making findings as to whether the sales of these reports are taxable under G. L. c. 64H, § 1…
2Cases cited11 opinions
- Kagan v. LevensonMassachusetts Supreme Judicial Court · 1956
- Commonwealth v. OlivoMassachusetts Supreme Judicial Court · 1975
- Hastings & Sons Publishing v. City Treasurer of LynnMassachusetts Supreme Judicial Court · 1978
- New Bedford Gas & Edison Light Co. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1975
- Eastern Massachusetts Street Railway Co. v. Massachusetts Bay Transportation AuthorityMassachusetts Supreme Judicial Court · 1966
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Koch v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1993
- Medi-Cab of Massachusetts Bay, Inc. v. Rate Setting CommissionMassachusetts Supreme Judicial Court · 1987
- Guardianship of DoeMassachusetts Supreme Judicial Court · 1992
- Northeast Petroleum Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1985
- Bell Atlantic Mobile of Massachusetts Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2008
11 more not listed; retrieve them via the Exa API.