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COURIER CITIZEN CO. v. COMMR. OF CORPORATIONS & TAX.

358 Mass. 563 (1971)

266 N.E.2d 284

COURIER CITIZEN COMPANY vs. COMMISSIONER OF CORPORATIONS AND TAXATION & another.

Supreme Judicial Court of Massachusetts, Suffolk.

January 20, 1971.

Attorney(s) appearing for the Case

Harold Hestnes (Norman G. Stone with him) for the plaintiff.

William E. Searson, III, Assistant Attorney General (Walter H. Mayo, III, Assistant Attorney General, with him), for the Commissioner of Corporations and Taxation & another.

John Dane, Jr., & Mark A. Michelson for Associated Industries of Massachusetts & others, amici curiae, submitted a brief.

Present: TAURO, C.J., SPALDING, CUTTER, REARDON, & QUIRICO, JJ.

CUTTER, J.

The plaintiff (Courier) sought declaratory relief in the county court concerning its liability for sales tax (G.L.c. 64H) on its purchase of certain machinery, equipment, and supplies, "used directly" by it in its "fully integrated" printing business. The single justice reserved the matter, without decision, for the determination of the full court on the pleadings2 and statements of...

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