INDUSTRIAL FINANCE CORP. v. STATE TAX COMMISSION


367 Mass. 360 (1975)

326 N.E.2d 1

INDUSTRIAL FINANCE CORPORATION vs. STATE TAX COMMISSION (and four companion cases).

Supreme Judicial Court of Massachusetts, Suffolk.

April 9, 1975.


Attorney(s) appearing for the Case

Joel A. Kozol for the taxpayer.

Kenneth A. Behar, Assistant Attorney General, for the State Tax Commission.

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


TAURO, C.J.

These are consolidated appeals of the Industrial Finance Corporation (the taxpayer) and Merritt, Chapman and Scott Corporation,2 pursuant to G.L. c. 58A, § 13, as amended through St. 1969, c. 692,3 from decisions of the Appellate Tax Board (the Board) denying abatements of corporate excise taxes paid under G.L.c. 63, § 32, for the taxable years...

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