[DOWNLOAD] "Commissioner Revenue v. Kelly-Springfield" by Supreme Judicial Court of Massachusetts # eBook PDF Kindle ePub Free
eBook details
- Title: Commissioner Revenue v. Kelly-Springfield
- Author : Supreme Judicial Court of Massachusetts
- Release Date : January 23, 1994
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
Taxation, Corporate excise, Abatement. Statute, Construction. GREANEY, J. We granted an application for direct appellate review on this appeal by the Commissioner of Revenue (commissioner) from a decision of the Appellate Tax Board (board) granting an abatement to the Kelly-Springfield Tire Company (Kelly-Springfield) of the full amount of a deficiency assessed in connection with Kelly-Springfield's 1982 corporate excise tax. The board decided that, in light of the limitations on State taxing power contained in 15 U.S.C. § 381 (1988) (codifying § 101 [a] of Pub. L. 86-273 [73Stat. 555 (1959)]), 1 the commissioner lacked authority to levy a corporate excise tax on the intrastate activities of Kelly-Springfield, which consisted of the solicitation of sales of tires, solely because Kelly-Springfield had voluntarily qualified to do business in Massachusetts. We agree with the board and affirm its decision.
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