Geoffrey, Inc. v. Commissioner of Revenue

The present appeal is from a decision of the Appellate Tax Board (board) affirming the denial by the Commissioner of Revenue (commissioner) of an application by the taxpayer, Geoffrey, Inc. (Geoffrey), for the abatement of corporate excises assessed for the tax years ending January 31, 1997, *18through January 31, 2001. We granted Geoffrey’s application for direct appellate review. At issue is whether, consistent with the commerce clause, art 1, § 8, of the United States Constitution,1 the Commonwealth can impose a corporate excise tax, pursuant to G. L. c. 63, § 39, on a foreign corporation2…