PARKER AFFILIATED COS., INC. v. DEPARTMENT OF REVENUE


382 Mass. 256 (1981)

415 N.E.2d 825

PARKER AFFILIATED COMPANIES, INC. vs. DEPARTMENT OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

January 8, 1981.


Attorney(s) appearing for the Case

S. Stephen Rosenfeld for the taxpayer.

Stephen S. Ostrach, Assistant Attorney General (Donald K. Stern, Assistant Attorney General, with him) for Department of Revenue.

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


LIACOS, J.

Parker Affiliated Companies, Inc. (Parker), appeals from the decision of the Appellate Tax Board (board) rendered on October 19, 1979. G.L.c. 58A, § 13. The decision of the board upheld a Department of Revenue (Department) assessment of an additional corporate excise for the fiscal year ended January 31, 1973.

We summarize the pertinent facts as stipulated. Parker was the parent corporation of Parker...

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