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LIBERTY MUTUAL INS. CO. v. STATE TAX COMMISSION

365 Mass. 411 (1974)

312 N.E.2d 559

LIBERTY MUTUAL INSURANCE COMPANY vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

June 11, 1974.

Attorney(s) appearing for the Case

Robert A. Penney (James F. Whipple with him) for the taxpayer.

Terence P. O'Malley, Assistant Attorney General, for the State Tax Commission.

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

WILKINS, J.

In 1967, 1968, and 1969, Liberty Mutual Insurance Company (Liberty) received payments in addition to its regular filed or approved premium charges from its Massachusetts motor vehicle insurance policyholders who elected to pay premiums for such insurance "in instalments under plans, rates and charges approved by the commissioner [of insurance]." See G.L.c. 175, § 193B, inserted by St. 1937, c. 314. The State Tax Commission

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