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UPJOHN CO. v. STATE TAX COMMISSION

347 Mass. 281 (1964)

197 N.E.2d 601

THE UPJOHN COMPANY vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

April 7, 1964.

Attorney(s) appearing for the Case

Andrew H. Cox (Anne P. Jones with him) for the taxpayer.

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

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

WILKINS, C.J.

This is an appeal from the refusal of the State Tax Commission to abate a foreign corporation excise tax assessed under G.L.c. 63, § 39, as amended, for the calendar year 1955. The facts were agreed.

The appellant, incorporated under the laws of Delaware in 1958, became the successor by statutory merger to a Michigan corporation of the same name upon which the tax was assessed. On July 10, 1956...

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