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GENERAL ELECTRIC CO. v. COMMISSIONER OF REVENUE

402 Mass. 523 (1988)

524 N.E.2d 90

GENERAL ELECTRIC COMPANY vs. COMMISSIONER OF REVENUE (and two consolidated cases).

Supreme Judicial Court of Massachusetts, Suffolk.

June 9, 1988.

Attorney(s) appearing for the Case

Jane S. Schacter, Assistant Attorney General, for the Commissioner of Revenue.

Kenneth A. Cohen for CDE, Inc. & others.

Edward F. Hines, Jr. (Stephen G. Hennessy with him) for General Electric Company & others.

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

O'CONNOR, J.

These three consolidated cases present the following question: Should corporate taxpayers who elect to file a combined Massachusetts tax return under G.L.c. 63, § 32B, first combine their net incomes, then adjust that sum under G.L.c. 63, § 38 (a), to arrive at the group's taxable net income and, lastly, apportion the group's taxable net income to Massachusetts by using a combined apportionment factor, or should they first separately...

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