WAKEFIELD READY-MIXED CONCRETE CO. v. STATE TAX COMM.


356 Mass. 8 (1969)

247 N.E.2d 869

WAKEFIELD READY-MIXED CONCRETE CO., INC. vs. STATE TAX COMMISSION. (and three companion cases).

Supreme Judicial Court of Massachusetts, Suffolk.

May 5, 1969.


Attorney(s) appearing for the Case

Herman Snyder (Steven J. Comen with him) for the appellant.

Francis J. Larkin for Massachusetts Ready-Mix Concrete Institute, amicus curiae.

Allan G. Rodgers, Special 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 (the board) denying an abatement of use taxes assessed to the appellant (Wakefield) with respect to the use by it of replacement parts and machinery for its concrete mixer trucks purchased in April, 1966 (fn. 1). Wakefield has complied with all procedural requirements. The taxes have been paid. The sole question is whether replacement parts are within...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases