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LOWELL GAS CO. v. COMMR. OF CORPORATIONS & TAXATION

377 Mass. 255 (1979)

385 N.E.2d 991

LOWELL GAS COMPANY & another vs. COMMISSIONER OF CORPORATIONS AND TAXATION.

Supreme Judicial Court of Massachusetts, Suffolk.

February 6, 1979.

Attorney(s) appearing for the Case

Robert J. McGee for the plaintiffs.

E. Michael Sloman, Assistant Attorney General, for the defendant.

Walter S. Robbins, for Haverhill Gas Company, amicus curiae, submitted a brief.

Present: QUIRICO, BRAUCHER, KAPLAN, LIACOS, & ABRAMS, JJ.

LIACOS, J.

Lowell Gas Company and Cape Cod Gas Company (plaintiffs) challenge the assessment by the Commissioner of Corporations and Taxation (defendant) of sales and use taxes on the purchase of gas mains, gas services, gas meters and meter installations installed by plaintiffs as components of their gas distribution systems. The plaintiffs filed a complaint in the county court under G.L.c. 231A seeking declaratory and injunctive relief. A single justice reserved...

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