NEW ENGLAND CONFECTIONERY CO. v. STATE TAX COMMISSION


345 Mass. 534 (1963)

188 N.E.2d 470

NEW ENGLAND CONFECTIONERY COMPANY vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

March 4, 1963.


Attorney(s) appearing for the Case

Jesse R. Fillman (Joseph A. Gibbes, of Virginia, with him) for the taxpayer.

Edward J. McCormack, Jr., Attorney General, Herbert E. Tucker, Jr., Assistant Attorney General, & Nicholas L. Metaxas, for the State Tax Commission, submitted a brief.

Present: WILKINS, C.J., SPALDING, WHITTEMORE, SPIEGEL, & REARDON, JJ.


SPIEGEL, J.

This is an appeal by the taxpayer from a decision of the Appellate Tax Board reading, in part, "that the value of such of the ... [taxpayer's] tangible property situated in the Commonwealth on December 31, 1955, as is not subject to local taxation, was $4,302,124." The board refused the taxpayer's requests for rulings of law. The stenographic report of the proceedings before the board and the exhibits are part of the record on appeal. Most of the facts...

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