1. Home
  2. Browse Decisions
  3. Mass.
  4. 371 Mass.
  5. 371 Mass. 872 (1977)
 

BAKER TRANSPORT, INC. v. STATE TAX COMMISSION

371 Mass. 872 (1977)

360 N.E.2d 860

BAKER TRANSPORT, INC. vs. STATE TAX COMMISSION (and a companion case).

Supreme Judicial Court of Massachusetts, Suffolk.

February 10, 1977.

Attorney(s) appearing for the Case

Samuel B. Bruskin for the taxpayers.

Howard Whitehead, Assistant Attorney General, for the State Tax Commission.

Present: HENNESSEY, C.J., QUIRICO, BRAUCHER, WILKINS, & LIACOS, JJ.

LIACOS, J.

The taxpayers appeal from a decision of the Appellate Tax Board (board) under G.L.c. 58A, § 13. The board upheld the State Tax Commission (commission) in its denials of applications for abatements of sales and use taxes assessed against the taxpayers in connection with the leasing of tractors and trailers for the period commencing April 1, 1966, and ending September 30, 1968.

The taxpayers were two Massachusetts corporations with usual places...

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