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

> Massachusetts Supreme Judicial Court · February 4, 1985 · 393 Mass. 1008

URL: https://www.frixlaw.com/law-library/cases/6449817

## Case

- **Full name:** McDonald's Restaurants of Massachusetts, Inc. v. Commissioner of Revenue
- **Court:** Massachusetts Supreme Judicial Court
- **Decided:** February 4, 1985
- **Citations:** 393 Mass. 1008; 473 N.E.2d 1120; 1985 Mass. LEXIS 1315
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Cited by:** 3 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6449817

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6449817. Public record. Not legal advice.