CHATHAM CORP. v. STATE TAX COMMISSION


362 Mass. 216 (1972)

285 N.E.2d 420

CHATHAM CORPORATION vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

June 23, 1972.


Attorney(s) appearing for the Case

Chester M. Howe for the taxpayer.

Daniel J. Johnedis, Assistant Attorney General, for the State Tax Commission.

Present: TAURO, C.J., REARDON, QUIRICO, & HENNESSEY, JJ.


HENNESSEY, J.

This is an appeal pursuant to G.L.c. 58A, § 13, from a decision of the Appellate Tax Board affirming the refusal of the State Tax Commission to abate a corporate excise assessed against Chatham under G.L.c. 63, § 32, for its taxable year beginning July 1, 1965.

We set forth the facts. Chatham was incorporated in 1950 under the name The Beacon Company, Inc. The company was a full scale classified...

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