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PATRIOT GENERAL LIFE INS. CO. v. COMM. OF REVENUE

388 Mass. 236 (1983)

445 N.E.2d 1071

PATRIOT GENERAL LIFE INSURANCE COMPANY vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

February 23, 1983.

Attorney(s) appearing for the Case

David W. Woods & Cherry A. Muse for the taxpayer.

Francis X. Bellotti, Attorney General, & H. Reed Witherby, Assistant Attorney General, for the Commissioner of Revenue.

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

LYNCH, J.

Patriot General Life Insurance Company (taxpayer) appeals from a decision of the Appellate Tax Board (board) sustaining the refusal of the Commissioner of Revenue (Commissioner) to abate an investment privilege excise assessed under G.L.c. 63, § 22B, for the taxable year ending December 31, 1978.

From the statement of agreed facts which was adopted by the board the following facts appear. The taxpayer is a domestic life insurance company incorporated...

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