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NISSAN MOTOR CORP. IN U.S.A. v. COMMR. OF REVENUE

407 Mass. 153 (1990)

552 N.E.2d 84

NISSAN MOTOR CORPORATION IN U.S.A vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

April 4, 1990.

Attorney(s) appearing for the Case

Paul F. Doyle of New York (Sandra K. Rotter of New York, with him) for the taxpayer.

Countess C. Williams, Assistant Attorney General, for the Commissioner of Revenue.

Present: LIACOS, C.J., WILKINS, ABRAMS, NOLAN, & LYNCH, JJ.

LYNCH, J.

In April, 1987, the plaintiff, Nissan Motor Corporation in U.S.A (Nissan), filed applications for abatement of those portions of its 1979 through 1983 Massachusetts corporate excise taxes based on sales in the State of New York (New York). The applications were filed after the expiration of all the specific time limits for seeking abatements set out in G.L.c. 62C, § 37 (1988 ed.), and the Commissioner of Revenue...

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