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NATIONAL PRIVATE TRUCK COUNCIL, INC. v. COMMISSIONER OF REVENUE

426 Mass. 324 (1997)

NATIONAL PRIVATE TRUCK COUNCIL, INC. v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

December 22, 1997.

Attorney(s) appearing for the Case

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

Richard P. Schweitzer, of the District of Columbia (Wesley S. Chused with him) for National Private Truck Council, Inc.

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

ABRAMS, J.

At issue is the question whether 830 Code Mass. Regs. § 63.39.1(5) (1993) (regulation) violates Federal statute, Pub. L. 86-272, codified at 15 U.S.C. § 381 (1994), and whether, as the Commissioner of Revenue (commissioner) argues, § 381 is unconstitutional as it unduly impairs the sovereign power of the State to tax interstate commerce within its borders and thus violates the United States Constitution...

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