ACE HEATING SERVICE, INC. v. STATE TAX COMMISSION


371 Mass. 254 (1976)

356 N.E.2d 698

ACE HEATING SERVICE, INC. & another vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

October 28, 1976.


Attorney(s) appearing for the Case

Irving Marmer for the taxpayers.

Thomas Miller, Assistant Attorney General, for the State Tax Commission.

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


BRAUCHER, J.

Two taxpayers seek abatements of sales and use taxes, claiming exemptions under G.L.c. 64H, § 6 (r), and (s), originally enacted temporarily by St. 1966, c. 14, § 1, continued by St. 1967, c. 757, § 1, and subsequently amended by St. 1971, c. 555, § 45. The taxpayers are heating contractors; in the performance of lump-sum contracts they sell, install and service hot water and steam generating boilers and related equipment...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases