First Data Corp. v. State Tax Commission

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).