JOSEPH T. ROSSI CORP. v. STATE TAX COMMISSION


369 Mass. 178 (1975)

338 N.E.2d 557

JOSEPH T. ROSSI CORPORATION vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

December 5, 1975.


Attorney(s) appearing for the Case

Francis X. Bellotti, Attorney General, & Howard Whitehead, Assistant Attorney General, for the State Tax Commission.

David J. Saliba for Joseph T. Rossi Corporation.

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


REARDON, J.

The question presented by this case is whether the Appellate Tax Board (board) was correct in concluding that the Joseph T. Rossi Corporation (Rossi) is a "manufacturing corporation" pursuant to G.L.c. 58, § 2. The decision of the board would qualify Rossi under G.L.c. 59, § 5, Sixteenth (3), for certain exemptions from local taxation. We have before us the findings of fact and report, and the opinion of the board. Rossi's application to the...

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