Legal Opinion
Parker Affiliated Companies, Inc. v. Department of Revenue
Massachusetts Supreme Judicial Court
Decided January 8, 1981PublishedCited by 9 opinions
1Opinion of the CourtLiacos, J.
Parker Affiliated Companies, Inc. (Parker), appeals from the decision of the Appellate Tax Board (board) rendered on October 19, 1979. G. L. c. 58A, § 13. The decision of the board upheld a Department of Revenue (Department) assessment of an additional corporate excise for the fiscal year ended January 31, 1973.
*257We summarize the pertinent facts as stipulated. Parker was the parent corporation of Parker Industries, Inc., owning eighty per cent of the outstanding shares of the subsidiary (Parker Industries). During the fiscal years ended January 31, 1970, 1971, 1972, and 1973, Parker filed…
2Cases cited27 opinions
- Brown-Forman Co. v. KentuckySupreme Court of the United States · 1910
- Board of Education v. Assessor of WorcesterMassachusetts Supreme Judicial Court · 1975
- Kellems v. BrownSupreme Court of Connecticut · 1972
- Thorpe v. MahinIllinois Supreme Court · 1969
- Wallace v. Commissioner of TaxationSupreme Court of Minnesota · 1971
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3Cited by9 opinions
- Zoning Board of Appeals v. Ardemore Apartments Ltd. PartnershipMassachusetts Supreme Judicial Court · 2002
- In Re Estate of WestNebraska Supreme Court · 1987
- Commissioner of Revenue v. Massachusetts Mutual Life InsuranceMassachusetts Supreme Judicial Court · 1981
- FMR Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2004
- Farrell Enterprises, Inc. v. Commissioner of RevenueMassachusetts Appeals Court · 1999
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