NEW ENGLAND MED. CTR. HOSP., INC. v. COMMR. OF REVENUE


381 Mass. 748 (1980)

412 N.E.2d 351

NEW ENGLAND MEDICAL CENTER HOSPITAL, INC. vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

November 6, 1980.


Attorney(s) appearing for the Case

Alan B. Sherr, Assistant Attorney General, for the Commissioner of Revenue.

Philip Burling for the taxpayer.

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


HENNESSEY, C.J.

This is an appeal by the Commissioner of Revenue (Commissioner) from an adverse decision of the Appellate Tax Board (the board) which granted a full abatement of meals taxes assessed against the New England Medical Center Hospital, Inc. (the hospital), from February, 1973, to May, 1976. The board held that G.L.c. 64B, § 2A (a), exempted from the meals tax all meals prepared by hospital employees and served in the hospital, thus refusing...

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