GILLETTE COMPANY v. COMMISSIONER OF REVENUE


425 Mass. 670 (1997)

THE GILLETTE COMPANY v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

July 31, 1997.


Attorney(s) appearing for the Case

Jonathan M. Zorn (Theodore M. Hess-Mahan & Steven A. Kaufman with him) for the taxpayer.

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

Present: WILKINS, C.J., ABRAMS, LYNCH, GREANEY, & FRIED, JJ.


LYNCH, J.

This is an appeal from a decision of the Appellate Tax Board (board) denying applications by The Gillette Company (Gillette) for abatement of taxes for tax years 1975 through 1983. Gillette sought to have the Commissioner of Revenue (commissioner) recompute its corporate excise tax using the so-called "unitary method" of net income determination and apportionment. Relying on Polaroid Corp. v. Commissioner...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases