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TRUCK RENTING & LEASING ASSOCIATION, INC. v. COMMISSIONER OF REVENUE

433 Mass. 733 (2001)

TRUCK RENTING & LEASING ASSOCIATION, INC., & another v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

April 17, 2001.

Attorney(s) appearing for the Case

Richard P. Schweitzer, of the District of Columbia (Wesley S. Chused with him) for the plaintiffs.

Thomas A. Barnico, Assistant Attorney General, for the defendant.

Present: MARSHALL, C.J., GREANEY, IRELAND, SPINA, COWIN, & SOSMAN, JJ.

COWIN, J.

This case presents the issue whether, consistent with the Federal due process and commerce clauses,2 the Commonwealth can impose a corporate excise tax pursuant to G. L. c. 63, § 39,3 on a foreign corporation4 that leases vehicles to persons who operate such vehicles within various States, including Massachusetts. We conclude...

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