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W.R. GRACE & CO.-CONN. v. COMMISSIONER OF REVENUE

No. 00-P-254.

58 Mass. App. Ct. 469 (2003)

W.R. GRACE & CO.-CONN. v. COMMISSIONER OF REVENUE.

Court of Appeals of Massachusetts, Suffolk.

July 2, 2003.

Attorney(s) appearing for the Case

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

Paul H. Frankel (Maxwell D. Solet with him) for the taxpayer.

Present: ARMSTRONG, C.J., LAURENCE, & CYPHER, JJ.

ARMSTRONG, C.J.

This appeal by the Commissioner of Revenue (commissioner) raises the question whether Massachusetts may tax a portion of the capital gains W.R. Grace & Co.-Conn. (Grace) realized on the sale of several of its retail and restaurant subsidiaries. During the period at issue, Grace was a Connecticut corporation that conducted business in all fifty States. It was assessed a corporate excise tax of $1,270,186 for the tax year ending December 31, 1986...

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