1. Home
  2. Browse Decisions
  3. Mass.
  4. 487 Mass.
  5. 487 Mass. 518 (2021)
 

ORACLE USA, INC. v. COMMISSIONER OF REVENUE

SJC-13013.

487 Mass. 518 (2021)

ORACLE USA, INC. v. COMMISSIONER OF REVENUE (and two consolidated cases).

Supreme Judicial Court of Massachusetts, Suffolk.

May 21, 2021.

Attorney(s) appearing for the Case

Richard S. Weitzel , Assistant Attorney General, for Commissioner of Revenue.

Richard L. Jones for the taxpayers.

Ben Robbins & Martin J. Newhouse , for New England Legal Foundation, amicus curiae, submitted a brief.

Karl A. Frieden & Michael E. Porter , for Council on State Taxation, amicus curiae, submitted a brief.

Present: Budd, C.J., Gaziano, Lowy, Cypher, Wendlandt, & Georges, JJ.

At issue in these cases is whether G. L. c. 64H, § 1, provides taxpayers a statutory right to apportion sales tax on software transferred for use in more than one State, and, if so, whether the general abatement process, see G. L. c. 62C, § 37, is available to taxpayers seeking such an apportionment. The taxpayers —...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases