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COMM. OF REVENUE v. SCA DISPOSAL SERV. OF NEW ENGLAND

383 Mass. 734 (1981)

421 N.E.2d 766

COMMISSIONER OF REVENUE vs. SCA DISPOSAL SERVICES OF NEW ENGLAND, INC.

Supreme Judicial Court of Massachusetts, Suffolk.

June 5, 1981.

Attorney(s) appearing for the Case

Linda M. Irvin, Assistant Attorney General, for Commissioner of Revenue.

Jane D. Kaplan for the taxpayer.

Present: HENNESSEY, C.J., BRAUCHER, WILKINS, & NOLAN, JJ.

WILKINS, J.

As a result of an agreement of merger, entered into pursuant to G.L.c. 156B, § 78, and filed with the Secretary of the Commonwealth on April 6, 1972, four wholly owned subsidiaries of SCA Services, Inc., were merged into a fifth wholly owned subsidiary, SCA Disposal Services of New England, Inc. (SCA), the appellee in this case. The horizontal merger of the subsidiaries, which was prompted by licensing requirements of the Department of Public Utilities...

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