Legal Opinion
Genentech, Inc. v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided January 12, 2017No. SJC 12083PublishedCited by 3 opinions
1Opinion of the CourtBotsford, J.
Under the Massachusetts corporate excise tax statute, G. L. c. 63, corporations that generate business income in Massachusetts and other States pay taxes on that income according to a statutory formula that seeks to apportion and tax the corporation’s income generated in the Commonwealth. Beginning in 1996, for a “manufacturing corporation,” the apportionment formula has been based solely on the corporation’s sales, see G. L. c. 63, § 38 (l), inserted by St. 1995, c. 280, § 2. The taxpayer Genentech, Inc., is a Delaware corporation with a principal place of business in California and earns…
2Cases cited31 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
- New Energy Co. of Indiana v. LimbachSupreme Court of the United States · 1988
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
26 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- D & H Distributing Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2017
- CLAUDIA MURROW v. BOARD OF ASSESSORS OF BOSTON.Massachusetts Appeals Court · 2023
- Skechers USA, Inc. v. Commissioner of RevenueMassachusetts Appeals Court · 2026