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SOUTHEASTERN SAND & GRAVEL v. COMMISSIONER OF REVENUE

384 Mass. 794 (1981)

429 N.E.2d 714

SOUTHEASTERN SAND AND GRAVEL, INC. vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

December 23, 1981.

Attorney(s) appearing for the Case

Lothrop Withington, III, for the taxpayer.

Ellen L. Janos, Assistant Attorney General, for the defendant.

Present: HENNESSEY, C.J., LIACOS, NOLAN, & LYNCH, JJ.

NOLAN, J.

The taxpayer, Southeastern Sand and Gravel, Inc., filed with the State Tax Commission (now denominated the Department of Revenue, St. 1978, c. 514, § 5), an application requesting classification as a manufacturing corporation. The application was denied. The taxpayer appealed the denial to the Appellate Tax Board (board). The board sustained the denial and the taxpayer argues twofold error in the decision of the board. There was no error in the board...

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