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Massachusetts Tax on Patent Royalties by Scribd Government Docs is a document available to read on EtoBox.
This document is the opinion of the Supreme Court in the case of Long v. Rockwood regarding whether Massachusetts can tax royalties received from patents issued by the United States. The Court held that Massachusetts cannot tax such patent royalties. Justice Holmes wrote separately agreeing with the result but questioning the reasoning, arguing that patents are used privately for advantage rather than being government instrumentalities, so a nondiscriminatory tax should be allowed. However, he acknowledged
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