BOSTON TOW BOAT CO. v. STATE TAX COMMISSION


366 Mass. 474 (1974)

319 N.E.2d 908

BOSTON TOW BOAT COMPANY vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

December 9, 1974.


Attorney(s) appearing for the Case

Jerome M. Leonard & Scott T. FitzGibbon for the taxpayer.

Robert H. Quinn, Attorney General, Walter H. Mayo, III, Assistant Attorney General, & Joseph A. Grasso, Jr., Deputy Assistant Attorney General, for the State Tax Commission.

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


QUIRICO, J.

This is an appeal under G.L.c. 58A, § 13, as amended through St. 1969, c. 692,1 by the Boston Tow Boat Company (taxpayer) from a decision of the Appellate Tax Board (board) denying an abatement of a use tax paid under G.L.c. 64I. The decision of the board is final as to findings of fact, and our review is limited to matters of law. G.L.c. 58A, § 13. Schlaiker v. ...

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