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DOW CHEMICAL CO. v. COMMISSIONER OF REVENUE

378 Mass. 254 (1979)

391 N.E.2d 253

THE DOW CHEMICAL COMPANY vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

June 13, 1979.

Attorney(s) appearing for the Case

Chester M. Howe (Maxwell D. Solet with him) for the taxpayer.

John E. Bowman, Jr., Assistant Attorney General (S. Stephen Rosenfeld, Assistant Attorney General, with him) for the State Tax Commission.

John S. Brown & Debra L. Lay-Renkens for Polaroid Corporation, amicus curiae, submitted a brief.

Present: HENNESSEY, C.J., QUIRICO, KAPLAN, WILKINS, & ABRAMS, JJ.

KAPLAN, J.

The Dow Chemical Company, a Delaware corporation conducting business in the Commonwealth, contends that the Commissioner of Revenue, in calculating the taxable net income of the corporation for the year 1969 for purposes of the corporate excise, unlawfully included therein certain items deriving from income of controlled foreign1 subsidiaries. This resulted in an assessment of additional tax which Dow seeks to recover by the...

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