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COMMISSIONER OF REVENUE v. BOBACK

12 Mass. App. Ct. 602 (1981)

427 N.E.2d 1173

COMMISSIONER OF REVENUE vs. EDWARD BOBACK & others.

Appeals Court of Massachusetts, Suffolk.

November 17, 1981.

Attorney(s) appearing for the Case

William J. Rooney, Jr. (Arthur J. McCabe, II, with him) for the defendants.

James A. Aloisi, Jr., Assistant Attorney General, for the plaintiff.

Present: ARMSTRONG, ROSE, & GREANEY, JJ.

ARMSTRONG, J.

Acting pursuant to G.L.c. 62C, § 70, the Commissioner of Revenue (commissioner) applied to the Superior Court for orders compelling the defendants, keepers of the records of three corporations, to comply with subpoenas issued by the commissioner which required the defendants to appear and produce records "pertaining to [their respective corporations' liabilities under the] Massachusetts [m]eals [e]xcise [t]ax, [the] Massachusetts [s]ales

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