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GEOFFREY, INC., v. COMMISSIONER OF REVENUE

VIEWS: 5 PAGES: 6

Pursuant to Rule 37 of the Rules of this Court, Tax Executives Institute Inc respectfully submits this brief as amicus curiae in support of the petition for a writ of certiorari. Tax Executives Institute (hereinafter "TEI" or "the Institute") is a voluntary, nonprofit association of corporate and other business executives, managers, and administrators who are responsible for the tax affairs of their employers. The issue presented in this case is whether the Commerce Clause precludes Massachusetts and other States from taxing the income of a corporation whose presence in the State is not physical, but involves only the use of its trademark (or other intangible property) by a licensee. Details of the case are presented.

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