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PRINCE v. STATE TAX COMMISSION

366 Mass. 470 (1974)

319 N.E.2d 723

H.E. PRINCE & others vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

December 6, 1974.

Attorney(s) appearing for the Case

Frederick T. Golder for the taxpayers.

Robert H. Quinn, Attorney General (Lawrence T. Bench, Assistant Attorney General, with him) for the State Tax Commission.

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

HENNESSEY, J.

This is an appeal by the taxpayers from a decision of the Appellate Tax Board wherein the Board upheld the refusal of the State Tax Commission to abate use taxes assessed against the taxpayers. The taxpayers, engaged in business as Lincoln Park Concessions, own and operate games of skill at Lincoln Park in North Dartmouth. The price charged by the taxpayers to customers or "contestants" who wish to play these games varies between ten cents and twenty...

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