Massachusetts Supreme Judicial Court· 12/8/1976
First Data Corp. v. State Tax Commission
Citations
- 357 N.E.2d 933
- 371 Mass. 444
- 1976 Mass. LEXIS 1192
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- “[a]s the [Massachusetts taxing] statute does not itself effectively define ‘manufacturing,’ . [Massachusetts] Legislature should be supposed to have adopted the common meaning of the word, as assisted by a consideration of the historical origins of the enactment”
- data processing corporation is not manufacturer
Source: CourtListener parenthetical corpus (CC0).
Judges: Braucher, Hennessey, Kaplan, Reardon, Wilkins
Read full opinion on CourtListenerCited by
19 cases in this archive cite this case.
- Goldberg v. Board of HealthMassachusetts Supreme Judicial Court· 2005-07-12· cited 70×
- Jancey v. School CommitteeMassachusetts Supreme Judicial Court· 1995-12-12· cited 56×
- Golden Triangle Broadcasting, Inc. v. City of PittsburghSupreme Court of Pennsylvania· 1979-01-24· cited 45×
- Boston Professional Hockey Ass'n v. Commissioner of RevenueMassachusetts Supreme Judicial Court· 2005-01-13· cited 36×
- Commissioner of Revenue v. Houghton Mifflin Co.Massachusetts Supreme Judicial Court· 1996-06-24· cited 29×
- Kennametal, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court· 1997-10-29· cited 28×
- Xtra, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court· 1980-04-01· cited 19×
- Charles River Breeding Laboratories, Inc. v. State Tax CommissionMassachusetts Supreme Judicial Court· 1978-02-06· cited 11×
- Westinghouse Broadcasting Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court· 1981-01-23· cited 11×
- Brown, Rudnick, Freed & Gesmer v. BD OF ASS. OF BOSTONMassachusetts Supreme Judicial Court· 1983-05-31· cited 10×
- In re the Liquidation of American Mutual Liability InsuranceMassachusetts Supreme Judicial Court· 2004-02-02· cited 10×
- New York Times Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court· 1998-05-07· cited 9×
- William F. Sullivan & Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court· 1992-11-03· cited 6×
- Meadowbrooke Day Care Center, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court· 1978-02-24· cited 4×
- Amgen Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court· 1998-04-23· cited 4×
- Hopkinton LNG Corp. v. State Tax CommissionMassachusetts Supreme Judicial Court· 1977-04-01· cited 3×
- Simon v. State Examiners of ElectriciansMassachusetts Appeals Court· 1984-04-23· cited 3×
- Associated Press v. Commissioner of RevenueMassachusetts Appeals Court· 2002-04-26
- PELLEVERDE CAPITAL, LLC v. BOARD OF ASSESSORS OF WEST BRIDGEWATER (and two consolidated cases ).Massachusetts Appeals Court· 2022-09-21
Cites
14 cases in this archive are cited by this case.
- Boston Gas Co. v. Assessors of BostonMassachusetts Supreme Judicial Court· 1956-09-24· cited 65×
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court· 1947-02-28· cited 41×
- Boston & Maine Railroad v. Town of BillericaMassachusetts Supreme Judicial Court· 1928-02-29· cited 40×
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court· 1949-02-14· cited 36×
- Barron v. City of BostonMassachusetts Supreme Judicial Court· 1905-01-04· cited 22×
- Board of Assessors of Holyoke v. State Tax CommissionMassachusetts Supreme Judicial Court· 1969-01-15· cited 20×
- Assessors of Springfield v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court· 1947-04-05· cited 20×
- Franki Foundation Co. v. State Tax CommissionMassachusetts Supreme Judicial Court· 1972-04-19· cited 18×
- Commonwealth Ex Rel. Luckett v. WLEX-TV, INC.Court of Appeals of Kentucky (pre-1976)· 1969-03-07· cited 14×
- Joseph T. Rossi Corp. v. State Tax CommissionMassachusetts Supreme Judicial Court· 1975-12-05· cited 13×
- Meredith Corporation v. State Tax CommissionCourt of Appeals of Arizona· 1975-01-30· cited 9×
- Ultronic Systems Corp. v. Board of Assessors of BostonMassachusetts Supreme Judicial Court· 1969-02-03· cited 4×
- Tabulating Service Bureau, Inc. v. Commissioner of TaxationSupreme Court of Minnesota· 1973-02-16· cited 3×
- Northwest Optimation Services, Inc. v. County of HennepinSupreme Court of Minnesota· 1973-02-23· cited 1×
Sourced from CourtListener / Free Law Project (CC0).
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