Legal Opinion
Commissioner of Revenue v. SCA Disposal Services of New England, Inc.
Massachusetts Supreme Judicial Court
Decided June 5, 1981PublishedCited by 4 opinions
1Opinion of the CourtWilkins, J.
As a result of an agreement of merger, entered into pursuant to G. L. c. 156B, § 78, and filed with the Secretary of the Commonwealth on April 6, 1972, four wholly owned subsidiaries of SCA Services, Inc., were merged into a fifth wholly owned subsidiary, SCA Disposal Services of New England, Inc. (SCA), the appellee in this case. The horizontal merger of the subsidiaries, which was prompted by licensing requirements of the Department of Public Utilities, resulted in the transfer to SCA of motor vehicles from three of the liquidated subsidiaries. Each subsidiary was engaged in the business of…
2Cases cited5 opinions
- Lowell Gas Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1979
- Ace Heating Service, Inc. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1976
- LONG MANUFACTURING COMPANY v. JohnsonSupreme Court of North Carolina · 1965
- SCA Disposal Services of New England, Inc. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1978
- Frank Amodio Moving & Storage Co. v. ConnellySupreme Court of Connecticut · 1957
3Cited by4 opinions
- Connery v. Commissioner of CorrectionMassachusetts Supreme Judicial Court · 1993
- Franklin Office Park Realty Corp. v. Commissioner of the Department of Environmental ProtectionMassachusetts Supreme Judicial Court · 2013
- L.B.D. Construction, Inc. v. Director, Div. of TaxationNew Jersey Tax Court · 1986
- Vincent Temp Agency, LLC v. Fair Share Contribution Unit of the Division of Unemployment AssistanceMassachusetts Superior Court · 2011