S.J. GROVES & SONS CO. v. STATE TAX COMMISSION


372 Mass. 140 (1977)

360 N.E.2d 895

S.J. GROVES & SONS CO. vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

March 9, 1977.


Attorney(s) appearing for the Case

Margot Botsford, Assistant Attorney General, for the State Tax Commission.

John D. O'Reilly, III, for the taxpayer.

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


BRAUCHER, J.

The State Tax Commission (commission) appeals from a judgment of the Superior Court declaring that certain items purchased by the taxpayer, a construction contractor on a public works project, are exempt from sales and use taxes by virtue of G.L.c. 64H, §§ 1 (14) (c) and 6 (c), (f), (r), (s).1 We hold that the judge did not abuse his discretion...

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