Gillette Co. v. Commissioner of Revenue

This is an appeal from a decision of the Appellate Tax Board (board) denying applications by The Gillette *671Company (Gillette) for abatement of taxes for tax years 1975 through 1983. Gillette sought to have the Commissioner of Revenue (commissioner) recompute its corporate excise tax using the so-called “unitary method” of net income determination and apportionment. Relying on Polaroid Corp. v. Commissioner of Revenue, 393 Mass. 490 (1984), the board ruled that there was no statutory authority for using the unitary method. On appeal, Gillette claims that the board erred in ruling (1) that the…