Legal Opinion
Truck Renting & Leasing Ass'n v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided April 17, 2001PublishedCited by 3 opinions
1Opinion of the CourtCowin, J.
This case presents the issue whether, consistent with the Federal due process and commerce clauses,2 the Commonwealth can impose a corporate excise tax pursuant to G. L. *734c. 63, § 39,3 on a foreign corporation4 that leases vehicles to persons who operate such vehicles within various States, including Massachusetts. We conclude that the tax does not violate either constitutional provision.
1. Background. We briefly summarize the statement of agreed facts. Truck Renting and Leasing Association, Inc. (TRALA), is a national trade association of over 600 companies in the business of leasing and…
2Cases cited18 opinions
- Burger King Corp. v. RudzewiczSupreme Court of the United States · 1985
- Hanson v. DencklaSupreme Court of the United States · 1958
- Helicopteros Nacionales De Colombia, S. A. v. HallSupreme Court of the United States · 1984
- Asahi Metal Industry Co. v. Superior Court of Cal., Solano Cty.Supreme Court of the United States · 1987
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
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3Cited by3 opinions
- Capital One Bank v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
- Lanco, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2003
- STATE DEPT. OF REV. v. Union Tank Car Co.Court of Civil Appeals of Alabama · 2007