Legal Opinion
John S. Lane & Son, Inc. v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided November 4, 1985PublishedCited by 5 opinions
1Opinion of the CourtNolan, J.
This is an appeal by the Commissioner of Revenue (Commissioner) from a decision of the Appellate Tax Board (board). We reverse the decision of the board. The relevant facts are not disputed.
John S. Lane & Son, Incorporated (Lane), is a corporation organized under the laws of the State of Connecticut with a principal place of business in Westfield, Massachusetts. Lane is in the business of converting volcanic rock deposits into finished crushed stone products that are used in the construction industry. From 1937 to 1981, Lane was classified as a foreign manufacturing corporation on the list…
2Cases cited9 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Welch v. HenrySupreme Court of the United States · 1938
- Milliken v. United StatesSupreme Court of the United States · 1931
- American Manufacturers Mutual Insurance v. Commissioner of InsuranceMassachusetts Supreme Judicial Court · 1978
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
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3Cited by5 opinions
- Gillette Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1997
- Commissioner of Revenue v. BayBank MiddlesexMassachusetts Supreme Judicial Court · 1996
- Commissioner of Revenue v. Marr Scaffolding Co.Massachusetts Supreme Judicial Court · 1993
- Peterson v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2005
- Leger v. Commissioner of RevenueMassachusetts Appeals Court · 1997