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MASSACHUSETTS ASS'N OF TOBACCO DISTRIB. v. ST. TAX COMM

354 Mass. 85 (1968)

235 N.E.2d 557

MASSACHUSETTS ASSOCIATION OF TOBACCO DISTRIBUTORS & others vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

March 29, 1968.

Attorney(s) appearing for the Case

Robert S. Frank, Jr., for the plaintiffs.

Paul N. Gollub, Assistant Attorney General, for State Tax Commission.

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

WILKINS, C.J.

This bill in equity seeks a declaratory decree whether the tax imposed by the Cigarette Excise Law, G.L.c. 64C, § 1 (as amended through St. 1966, c. 541, § 1),2 applies to "little cigars." The case is reported without decision by a judge of the Superior Court on the bill, the demurrer, the answer, and an agreement as to all the facts which meets the requirements of a case stated. Caissie v. Cambridge,...

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