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THE SHERWIN-WILLIAMS COMPANY v. COMMISSIONER OF REVENUE

438 Mass. 71 (2002)

THE SHERWIN-WILLIAMS COMPANY v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

October 31, 2002.

Attorney(s) appearing for the Case

Paul H. Frankel, of New York (Craig B. Fields, of New York, & Maxwell D. Solet with him) for the taxpayer.

Edward J. DeAngelo, Special Assistant Attorney General, for Commissioner of Revenue.

William E. Halmkin & Andrew H. Lee, for the Massachusetts Tax Coalition, amicus curiae, submitted a brief.

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

CORDY, J.

The Sherwin-Williams Company (Sherwin-Williams) appealed from a decision of the Appellate Tax Board (board) upholding the denial by the Commissioner of Revenue (commissioner) of its request to abate $59,445.40 in corporate excise taxes assessed for tax year 1991, and we transferred the case to this court on our own motion. The contested assessment was the result of the commissioner's disallowance of approximately $47 million that Sherwin-Williams had deducted...

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