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COMMISSIONER OF REVENUE v. KELLY-SPRINGFIELD TIRE CO.

419 Mass. 262 (1994)

COMMISSIONER OF REVENUE vs. THE KELLY-SPRINGFIELD TIRE COMPANY.

Supreme Judicial Court of Massachusetts, Suffolk.

December 23, 1994.

Attorney(s) appearing for the Case

Thomas A. Barnico, Assistant Attorney General, for the Commissioner of Revenue.

Raj Marphatia for the taxpayer.

Present: LIACOS, C.J., WILKINS, ABRAMS, NOLAN, LYNCH, O'CONNOR, & GREANEY, JJ.

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. §...

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