Legal Opinion
Commissioner of Revenue v. Houghton Mifflin Co.
Massachusetts Supreme Judicial Court
Decided June 24, 1996PublishedCited by 28 opinions
1Opinion of the Court
Liacos, CJ.
The Commissioner of Revenue (commissioner) has appealed from a decision of the Appellate Tax Board (board), given under the formal procedure, granting Houghton Mifflin Company (Houghton) an abatement equal to Houghton’s 1988 investment tax credit. See G. L. c. 63, § 31A (1994 ed.). We allowed the commissioner’s application for direct appellate review.
The board concluded that Houghton was eligible for the credit because it was a “manufacturing corporation” as that term is used in G. L. c. 63, § 38C (1994 ed.). Such classification allows a corporation to take advantage of an…
2Cases cited22 opinions
- Boston Gas Co. v. Assessors of BostonMassachusetts Supreme Judicial Court · 1956
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
- Boston & Maine Railroad v. Town of BillericaMassachusetts Supreme Judicial Court · 1928
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- Courier Citizen Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1971
17 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Goldberg v. Board of HealthMassachusetts Supreme Judicial Court · 2005
- Commissioner of Revenue v. Cargill, Inc.Massachusetts Supreme Judicial Court · 1999
- Boston Professional Hockey Ass'n v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2005
- Doe, Sex Offender Registry Board No. 68549 v. Sex Offender Registry BoardMassachusetts Supreme Judicial Court · 2014
- Kennametal, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1997
23 more not listed; retrieve them via the Exa API.