Legal Opinion
Commissioner of Revenue v. Kelly-Springfield Tire Co.
Massachusetts Supreme Judicial Court
Decided December 23, 1994PublishedCited by 7 opinions
1Opinion of the CourtGreaney, J.
We granted an application for direct appellate review on this appeal by the Commissioner of Revenue (commissioner) from a decision of the Appellate Tax Board (board) granting an abatement to the Kelly-Springfield Tire Company (Kelly-Springfield) of the full amount of a deficiency assessed in connection with Kelly-Springfield’s 1982 corporate excise tax. The board decided that, in light of the limitations on State taxing power contained in 15 U. S. C. § 381 (1988) (codifying § 101 [a] of Pub. L. 86-272 [73 *263Stat. 555 (1959)]),1 the commissioner lacked authority to levy a corporate excise tax on…
2Cases cited8 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Hoffman v. Howmedica, Inc.Massachusetts Supreme Judicial Court · 1977
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- Colonial Pipeline Co. v. TraigleSupreme Court of the United States · 1975
- Heublein, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1972
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Leger v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1995
- Commonwealth v. National Private Truck CouncilSupreme Court of Virginia · 1997
- National Private Truck Council, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1997
- Schering-Plough Healthcare Products Sales Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 2002
- National Private Truck Council v. Commissioner of RevenueMassachusetts Superior Court · 1997
2 more not listed; retrieve them via the Exa API.