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COMMISSIONER OF REVENUE v. MASS. MUTUAL LIFE INS.

384 Mass. 607 (1981)

428 N.E.2d 297

COMMISSIONER OF REVENUE vs. MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY & others.

Supreme Judicial Court of Massachusetts, Suffolk.

November 17, 1981.

Attorney(s) appearing for the Case

Stephen S. Ostrach, Assistant Attorney General, for the plaintiff.

Robert W. Meserve & Mark A. Michelson (Robert J. McGee & John N. Garner with them) for the defendants.

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

ABRAMS, J.

The Commissioner of Revenue appeals from a decision of the Appellate Tax Board (board), which granted three domestic insurance companies an abatement on an excise tax imposed by G.L.c. 63, § 22A, inserted by St. 1971, c. 555, § 27.2

The three companies are domestic insurance companies within the meaning of § 22A. Each of the companies filed with the Commissioner of Insurance an annual statement of their...

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