SHINNECOCK, INC. v. STATE TAX COMMISSION


350 Mass. 648 (1966)

216 N.E.2d 98

SHINNECOCK, INC. vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

April 29, 1966.


Attorney(s) appearing for the Case

M. Vance Munro for the appellant.

Herbert E. Tucker, Jr., Assistant Attorney General, for the appellee.

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


CUTTER, J.

This is an appeal from a decision of the Appellate Tax Board which sustained the commission's imposition of an excise under G.L.c. 63, § 67 (as amended through St. 1956, c. 550, § 12).2 The excise was required to be measured by the appellant's "interest" in the M.V. "Shinnecock" (the vessel). The board based its findings and opinion on the pleadings, the stipulation of certain...

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