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WILLIAM RODMAN & SONS, INC. v. STATE TAX COMMISSION

364 Mass. 557 (1974)

306 N.E.2d 820

WILLIAM RODMAN & SONS, INC. vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

February 6, 1974.

Attorney(s) appearing for the Case

Samuel Leader for the taxpayer.

Robert H. Quinn, Attorney General, Walter H. Mayo, III, Assistant Attorney General, & Joseph A. Grasso, Jr., Legal Assistant to the Attorney General, for the State Tax Commission, submitted a brief.

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

REARDON, J.

The Commissioner of Corporations and Taxation (Commissioner) assessed additional cigarette excises under G.L.c. 64C, against William Rodman & Sons, Inc. (Rodman) for the period May, 1971, through May, 1972. The excises sought were in the amount of $87,152.10, including $4,233.22 in interest. The State Tax Commission (Commission) thereafter denied Rodman's petition to abate the excises. An appeal was taken to the Appellate Tax Board (Board) under formal...

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