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- W2257764943 abstract "The authors opine on Sherwin-Williams' victory before the Massachusetts Supreme Judicial Court. Perhaps the most significant aspect of the decision is the court's conclusion that tax motivation is irrelevant where a business reorgnization results in the creation of a viable business entity engaged in substantive business activity, the authors write." @default.
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- W2257764943 date "2003-02-06" @default.
- W2257764943 modified "2023-09-28" @default.
- W2257764943 title "Justice Prevails in Massachusetts: Appellate Tax Board Reversed in Sherwin-Williams" @default.
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