GENERAL MILLS, INC. v. COMMISSIONER OF REVENUE


440 Mass. 154 (2003)

GENERAL MILLS, INC., & others vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

September 15, 2003.


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 taxpayers.

Thomas K. Condon, Special Assistant Attorney General (Michael T. Fatale, Special Assistant Attorney General, with him) for Commissioner of Revenue.

Present: Greaney, Ireland, Spina, Cowin, Sosman, & Cordy, JJ.


SPINA, J.

In 1988, General Mills, Inc., a Delaware corporation doing business in Massachusetts, sold its interest in two wholly owned subsidiaries: Eddie Bauer, Inc., a foreign corporation, and Talbots, Inc., a Massachusetts corporation. The corporations paid corporate excise taxes assessed and self-assessed for the fiscal year involved, then filed an application for abatement with the Commissioner of Revenue (commissioner...

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