upon in a referendum election) modifying income tax laws. The First National Bank of Boston, New England Merchants National Bank, the Gillette Co., Digital Equipment Corp., and Wyman-Gordon claimed that this amendment affected their business interests and that they should be allowed to spend corporate funds on relevant advertising. The Massachusetts Attorney General's Office, applying Massachusetts General Laws. ch. 55 § 8, disagreed. In response, the corporations sued Massachusetts Attorney General Francis Bellotti, the Coalition for Tax Reform, and United Peoples, Inc., contending that Massachusetts General Law ch. 55 § 8 was unconstitutional because it violated their right to free speech. The Supreme Judicial Court of Massachusetts heard The First National Bank of Boston & others v. Attorney General & others on June 8, 1976. On February 1, 1977, the Massachusetts Supreme Court ruled in favor of the defendants, stating that Massachusetts General Laws ch. 55 § 8 was constitutionally applied because of a failure to find a material effect on the corporations' business interests. The plaintiffs appealed the decision to the United States Supreme Court. Before the Supreme Court The U.S. Supreme Court heard First National Bank of Boston et al. v. Bellotti, Attorney General of Massachusetts, on November 9, 1977. Francis H. Fox presented the oral arguments on behalf the appellant, the First National Bank of Boston in representation of national banking associations and business corporations. E. Susan Garsh joined him on the briefs. Massachusetts Assistant Attorney General Thomas R. Kiley spoke during oral argument for the appellee. The Attorney General Francis X. Bellotti and Assistant Attorney General Stephen Schultz joined him on the brief. Main issues addressed during oral arguments included corporations as persons, the scope of freedom of speech, and the power of the states. The Associated Industries of Massachusetts, Inc. and the U.S. Chamber of Commerce filed briefs of amici curiae supporting a reversal of the lower courts' ruling. The Federal Election Commission filed briefs of amici curiae supporting an affirmation of the constitutionality of the statue. The State of Montana, the New England Council, and the Pacific Legal Foundation also filed amicus briefs. The Northeastern Legal Foundation's motion to file a brief was denied. Opinions of the Court Overview The Supreme Court issued its decision on April 26, 1978, with a 5-to-4 majority vote in favor of the First National Bank of Boston. Justice Powell delivered the majority opinion and was joined by Justices