Legal Opinion
Sherwin-Williams Co. v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided October 31, 2002PublishedCited by 13 opinions
1Opinion of the CourtCordy, J.
The Sherwin-Williams Company (SherwinWilliams) appealed from a decision of the Appellate Tax Board (board) upholding the denial by the Commissioner of Revenue (commissioner) of its request to abate $59,445.40 in corporate excise taxes assessed for tax year 1991, and we transferred the case to this court on our own motion. The contested assessment was the result of the commissioner’s disallowance of approximately $47 million that Sherwin-Williams had deducted from its taxable income for royalty payments to two wholly owned subsidiaries, Sherwin-Williams Investment Management Company, Inc.…
2Cases cited34 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Commissioner v. HeiningerSupreme Court of the United States · 1943
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3Cited by13 opinions
- TD Banknorth, N.A. v. Department of TaxesSupreme Court of Vermont · 2008
- KFC Corporation Vs. Iowa Department Of RevenueSupreme Court of Iowa · 2010
- Frank Sawyer Trust of May 1992 v. Commissioner of Internal RevenCourt of Appeals for the First Circuit · 2013
- Geoffrey, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
- IDC Research, Inc. v. Commissioner of RevenueMassachusetts Appeals Court · 2010
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