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ALCOA BUILDING PRODUCTS, INC. v. COMMISSIONER OF REVENUE

440 Mass. 224 (2003)

ALCOA BUILDING PRODUCTS, INC. vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

October 21, 2003.

Attorney(s) appearing for the Case

William Hazel for the taxpayer.

Thomas A. Barnico, Assistant Attorney General, for Commissioner of Revenue.

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

COWIN, J.

This is an appeal from a decision of the Appellate Tax Board (board) affirming the denial by the Commissioner of Revenue (commissioner) of applications by Alcoa Building Products, Inc. (Alcoa), for the abatement of corporate excise taxes assessed for the tax years 1994, 1995, and 1996. Alcoa claims that the board erred in finding that activities engaged in by Alcoa sales representatives in Massachusetts during...

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