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POLAROID CORP. v. COMMISSIONER OF REVENUE

393 Mass. 490 (1984)

472 N.E.2d 259

POLAROID CORPORATION & others vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

December 11, 1984.

Attorney(s) appearing for the Case

John S. Brown (George P. Mair with him) for the taxpayers.

Stephen S. Ostrach, Assistant Attorney General, for the Commissioner of Revenue.

Julia K. Johnson, for John W. Olver & others, amici curiae, submitted a brief.

Edward F. Hines, Jr., Mitchell H. Kaplan, John Dane, Jr., & Thayer Fremont-Smith, for The Procter & Gamble Manufacturing Company & another, amici curiae, submitted a brief.

Brian A. Riley, for Massachusetts Teachers Association, amicus curiae, submitted a brief.

William F. Griffin, Jr., & Judith Ashton, for Clark Equipment Company & others, amici curiae, submitted a brief.

Glenn L. Rigby & Benjamin F. Miller, of California, for Franchise Tax Board of California, amicus curiae, submitted a brief.

William David Dexter, of Washington, for Multistate Tax Commission, amicus curiae, submitted a brief.

John Dane, Jr., & Mitchell H. Kaplan, for Associated Industries of Massachusetts, amicus curiae, submitted a brief.

Present: HENNESSEY, C.J., WILKINS, ABRAMS, NOLAN, O'CONNOR, JJ.

WILKINS, J.

Polaroid Corporation (Polaroid) and its subsidiaries have conducted a unitary business in the United States and in numerous foreign countries for the purpose of the design, manufacture, and marketing of a variety of products, primarily in the field of photography. Well after the plaintiffs had filed their corporate excise returns for the years 1979 and 1980, the Commissioner of Revenue (commissioner)2 redetermined their corporate...

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