Massachusetts Ass'n of Tobacco Distributors 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.

• construing G. L. c. 64C, imposing excise tax on cigarette sales
• “[a] tax statute must be strictly construed and ‘all doubts are to be resolved in favor of the taxpayer’ ”
• §8 does not require that “everyone with interests identical to those already parties be joined”

Source: CourtListener parenthetical corpus (CC0).