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THE ASSOCIATED PRESS v. COMMISSIONER OF REVENUE

No. 00-P-815.

54 Mass. App. Ct. 602 (2002)

THE ASSOCIATED PRESS v. COMMISSIONER OF REVENUE.

Court of Appeals of Massachusetts, Suffolk.

April 26, 2002.

Attorney(s) appearing for the Case

Kathleen King Parker (James C. Heighman with her) for the taxpayer.

Elisabeth A. Ditomassi (Frances M. Donovan with her) for Commissioner of Revenue.

Present: PORADA, LENK, & GREEN, JJ.

GREEN, J.

In 1996, a Massachusetts publisher successfully defended its designation as a "manufacturing corporation" under G. L. c. 63, § 38C, based on its production in Massachusetts of digital files to be used for book printing by independent contractors. See Commissioner of Rev. v. Houghton Mifflin Co., 423 Mass. 42 (1996). Encouraged by that result, the plaintiff filed an application with the Department of...

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