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FIRST DATA CORP. v. STATE TAX COMMISSION

371 Mass. 444 (1976)

357 N.E.2d 933

FIRST DATA CORPORATION vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

December 8, 1976.

Attorney(s) appearing for the Case

Roy N. Freed for the taxpayer.

Steven A. Rusconi, Assistant Attorney General, for the State Tax Commission.

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

KAPLAN, J.

General Laws c. 63, § 38C, as appearing in St. 1970, c. 634, § 4, defines a "domestic manufacturing corporation," rather uninformatively, as one which is "engaged in manufacturing." Such a corporation is entitled to exemption of its machinery from certain local taxes. G.L.c. 59, § 5, Sixteenth (3) (a).1 Classification of a corporation is first made by the Commissioner of Corporations and Taxation, with...

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