BECTON, DICKINSON & CO. v. STATE TAX COMMISSION


374 Mass. 230 (1978)

372 N.E.2d 1254

BECTON, DICKINSON AND COMPANY vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

January 10, 1978.


Attorney(s) appearing for the Case

Verne W. Vance, Jr. (Jerome Preston, Jr., with him) for the taxpayer.

Anthony P. Sager, Assistant Attorney General, for the State Tax Commission.

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


HENNESSEY, C.J.

This is an appeal by Becton, Dickinson and Company (hereafter referred to as "Becton, Dickinson" or "the taxpayer") from a decision of the Appellate Tax Board (board) dismissing for lack of jurisdiction Becton, Dickinson's application for an abatement. The State Tax Commission (commission) previously had denied the abatement, and Becton, Dickinson had appealed that ruling to the board. The taxpayer seeks to abate a deficiency assessment regarding its...

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