McDonald's Restaurants of Massachusetts, Inc. v. Commissioner of Revenue

Massachusetts Supreme Judicial Court

McDonald's Restaurants of Massachusetts, Inc. v. Commissioner of Revenue

473 N.E.2d 1120, 393 Mass. 1008, 1985 Mass. LEXIS 1315

CourtMassachusetts Supreme Judicial Court

DecidedFebruary 4, 1985

StatusPublished

Cited by4 cases

This text of 473 N.E.2d 1120 (McDonald's Restaurants of Massachusetts, Inc. v. Commissioner of Revenue) is published on Counsel Stack Legal Research, covering Massachusetts Supreme Judicial Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

McDonald's Restaurants of Massachusetts, Inc. v. Commissioner of Revenue, 473 N.E.2d 1120, 393 Mass. 1008, 1985 Mass. LEXIS 1315 (Mass. 1985).

Pincite

Opinion

Despite McDonald’s argument that its cooking process and assembly of the constituent parts of its hamburger, chicken, and fish sandwiches and other food products is a species of manufacturing, the case is governed entirely by our decision in York Steak House Syss. v. Commissioner of Revenue, ante 424 [1009]*1009(1984), in which we held that the process by which commercial grade cuts of beef become restaurant-quality steaks was not manufacturing.

Maxwell D.Solet (Thomas E. Fremgen of Illinois, with him) for the taxpayer. Jamie W. Katz, Assistant Attorney General, for the Commissioner of Revenue.

The decision of the board is affirmed.

So ordered.

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Despite McDonald’s argument that its cooking process and assembly of the constituent parts of its hamburger, chicken, and fish sandwiches and other food products is a species of manufacturing, the case is governed entirely by our decision in York Steak House Syss. v. Commissioner of Revenue, ante 424 [1009]*1009(1984), in which we held that the process by which commercial grade cuts of beef become restaurant-quality steaks was not manufacturing.

Maxwell D.Solet (Thomas E. Fremgen of Illinois, with him) for the taxpayer. Jamie W. Katz, Assistant Attorney General, for the Commissioner of Revenue.

The decision of the board is affirmed.

So ordered.

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Bluebook (online)

473 N.E.2d 1120, 393 Mass. 1008, 1985 Mass. LEXIS 1315, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mcdonalds-restaurants-of-massachusetts-inc-v-commissioner-of-revenue-mass-1985.

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