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OCEAN SPRAY CRANBERRIES, INC. v. STATE TAX COMMISSION

355 Mass. 592 (1969)

246 N.E.2d 654

OCEAN SPRAY CRANBERRIES, INC. vs. STATE TAX COMMISSION (and two companion cases).

Supreme Judicial Court of Massachusetts, Suffolk.

April 8, 1969.

Attorney(s) appearing for the Case

H. Brian Holland for the taxpayer.

Barry F. Corn, Assistant Attorney General, for the State Tax Commission.

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

CUTTER, J.

Ocean Spray Cranberries, Inc. (Ocean), a Delaware corporation, is classified as a foreign manufacturing corporation taxable under G.L.c. 63, § 42B (as amended through St. 1937, c. 383, § 2). It qualifies as a farmers' cooperative for Federal income tax purposes under the Internal Revenue Code as in effect during the taxable years ending on May 31, in 1961, 1962, and 1963.1

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