STATE TAX COMMISSION v. SEARS ROEBUCK & CO.


344 Mass. 471 (1962)

182 N.E.2d 819

STATE TAX COMMISSION vs. SEARS ROEBUCK AND CO.

Supreme Judicial Court of Massachusetts, Suffolk.

June 4, 1962.


Attorney(s) appearing for the Case

Herbert E. Tucker, Jr., Assistant Attorney General, for the State Tax Commission.

James W. Kelleher (Daniel F. Leary with him) for the taxpayer.

Present: WILKINS, C.J., SPALDING, CUTTER, KIRK, & SPIEGEL, JJ.


WILKINS, C.J.

This is an appeal by the State Tax Commission from a decision of the Appellate Tax Board granting abatements to Sears Roebuck and Company, a corporation of New York, from the Massachusetts corporate excise tax for the fiscal years ending January 31, 1956, and January 31, 1957. The appeal is pursuant to G.L.c. 58A, § 13 (as amended through St. 1957, c. 522), which provides that the decision shall be reviewed in accordance with the standards of review...

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