Legal Opinion
Tenneco Inc. v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided December 24, 1987PublishedCited by 12 opinions
1Opinion of the CourtNolan, J.
Tenneco Inc. appeals from a decision of the Appellate Tax Board (board) affirming the refusal of the Commissioner of Revenue (Commissioner) to abate additional taxes assessed against Tenneco pursuant to G. L. c. 63, § 52A, for the years 1977, 1978, and 1979. Tenneco claims that various conclusions of the board were erroneous as a matter of law, and that its decision violates Tenneco’s State and Federal constitutional rights to due process and equal protection. We affirm the board’s decision.
Tenneco Inc. is a Delaware corporation which has been certified to do business in Massachusetts since…
2Cases cited10 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- New Boston Garden Corp. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1981
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
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3Cited by12 opinions
- Arnone v. Commissioner of the Department of Social ServicesMassachusetts Appeals Court · 1997
- Kennametal, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1997
- M & T CHARTERS, INC. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1989
- Commissioner of Revenue v. Wells Yachts South, Inc.Massachusetts Supreme Judicial Court · 1990
- Edward E. v. Department of Social ServicesMassachusetts Appeals Court · 1997
7 more not listed; retrieve them via the Exa API.