ALLIED BUILDING CREDITS, INC. v. STATE TAX COMMISSION


344 Mass. 503 (1962)

183 N.E.2d 281

ALLIED BUILDING CREDITS, INC. vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

June 7, 1962.


Attorney(s) appearing for the Case

Albert L. Hyland for the taxpayer.

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

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


WHITTEMORE, J.

The appellant (Allied) appealed to the Appellate Tax Board (the board) from the refusal of the State Tax Commission to abate a corporate excise tax assessed against it for the year 1955. The board decided that the refusal to abate was right. Allied's appeal to this court presents the issue whether error was shown in respect of the action of the Commissioner of Corporations and Taxation in determining for purposes of G.L.c. 63, § 30, cl. 4, and...

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