Commissioner of Revenue v. Exxon Corp.

The Commissioner of Revenue (commissioner) appeals from a decision of the Appellate Tax Board (board) granting abatements of 1979 corporate excises to Exxon Corporation (Exxon). The commissioner asserts that the board erred by ruling that it had jurisdiction to grant an abatement on a claim that the commissioner had unlawfully computed Exxon’s taxable income using the “unitary busi*18ness” approach, where the only claims mentioned in Exxon’s timely filed application for abatement were “erroneous exclusion of certain real property” and another item not pertinent to the appeal. The commissioner…