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O'BRIEN v. STATE TAX COMMISSION

339 Mass. 56 (1959)

158 N.E.2d 146

EDWARD L. O'BRIEN, trustee in reorganization of Trailways of New England, Inc. vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

April 16, 1959.

Attorney(s) appearing for the Case

William H. Tucker, for the taxpayer.

Edward F. Mahony, Assistant Attorney General, for the State Tax Commission.

Present: WILKINS, C.J., RONAN, SPALDING, WILLIAMS, & CUTTER, JJ

CUTTER, J.

This is an appeal from a decision of the Appellate Tax Board sustaining the State tax commission (the commission) in refusing to abate certain 1955 motor vehicle excise taxes assessed under G.L.c. 60A on twenty-one buses. The appellant, Mr. Edward L. O'Brien, of Northampton, Massachusetts (the trustee), on May 18, 1954, was appointed by the United States District Court for the District of Massachusetts trustee in reorganization, under c. X of the bankruptcy...

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