EMHART CORP. v. STATE TAX COMMISSION


363 Mass. 429 (1973)

294 N.E.2d 388

EMHART CORPORATION vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

April 3, 1973.


Attorney(s) appearing for the Case

Mark A. Michelson (John Dane, Jr., with him) for the taxpayer.

Lawrence T. Bench, Assistant Attorney General, for the State Tax Commission.

Present: TAURO, C.J., QUIRICO, BRAUCHER, KAPLAN, & WILKINS, JJ.


BRAUCHER, J.

This case comprises three consolidated appeals by the Emhart Corporation (the taxpayer), a Connecticut corporation, from a decision of the Appellate Tax Board. The taxpayer applied for abatements of its corporation excise for 1963, 1965, and 1966, claiming an exemption for certain of its machinery and equipment under G.L.c. 63, § 30, cl. 7, as in effect in the years in question.1 St. 1962, c. 756, § 2. St. 1966,...

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