Massachusetts Supreme Judicial Court, 1985

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

Massachusetts Supreme Judicial Court · Decided February 4, 1985

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

Cases that cite this one

3 later published cases cite this decision.

Elias Bros. Restaurants, Inc. v. Treasury Department (Mich. 1996)
Radfar v. Covino (District Court, D. Massachusetts 2021)
Noreast Fresh, Inc. v. Commissioner of Revenue (Mass. App. Ct. 2000)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

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(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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.