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FIRST AGRICULTURAL NATIONAL BANK v. STATE TAX COMM.

353 Mass. 172 (1967)

229 N.E.2d 245

FIRST AGRICULTURAL NATIONAL BANK OF BERKSHIRE COUNTY vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

July 27, 1967.

Attorney(s) appearing for the Case

Ronald H. Kessel (Alex J. McFarland with him) for the plaintiff.

David Berman, Assistant Attorney General, for the State Tax Commission.

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

REARDON, J.

This is a bill for declaratory relief under G.L.c. 231A and c. 30A, § 7, which came first before a single justice. The plaintiff, a national bank, seeks a binding declaration that it is exempt from the recently enacted Massachusetts sales and use tax, St. 1966, c. 14, §§ 1 and 2 (Act). Judicial review is also sought of emergency regulation No. 6 issued by the defendant State Tax Commission (Commission). The Commission demurred to the bill...

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