WILLIAM RODMAN & SONS, INC. v. STATE TAX COMMISSION


373 Mass. 606 (1977)

368 N.E.2d 1382

WILLIAM RODMAN & SONS, INC. vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

November 4, 1977.


Attorney(s) appearing for the Case

Sheldon Newman for the taxpayer.

Paul W. Johnson, Assistant Attorney General, for the State Tax Commission.

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


WILKINS, J.

William Rodman & Sons, Inc. (Rodman), is engaged in the wholesale tobacco business and is both a licensed cigarette wholesaler (G.L.c. 64C, §§ 1, 2) and a stamper (G.L.c. 64C, §§ 1, 30). During the period from May 1, 1971, through May 31, 1972, 358 cases of cigarettes were stolen from Rodman. The disposition during that period of an even greater number of cigarettes acquired by Rodman "is unaccounted for." The Commissioner of Corporations...

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