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AMGEN INC. v. COMMISSIONER OF REVENUE

427 Mass. 357 (1998)

AMGEN INC. v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

April 23, 1998.

Attorney(s) appearing for the Case

Jonathan M. Zorn (Steven A. Kaufman with him) for the taxpayer.

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

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

IRELAND, J.

This is an appeal from a decision of the Appellate Tax Board (board), denying the applications of Amgen Inc. (Amgen), for abatement of the Massachusetts excise on foreign corporations doing business in Massachusetts. Amgen argues that its activities in the Commonwealth during the years in question1 do not subject it to the excise, as provided in G. L. c. 63, § 39. Amgen relies on a Federal statute, Pub. L. 86-272, codified...

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