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WALTER KIDDE & CO. v. COMMISSIONER OF REVENUE

389 Mass. 577 (1983)

451 N.E.2d 420

WALTER KIDDE & COMPANY, INC. & others vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

June 22, 1983.

Attorney(s) appearing for the Case

Carolyn V. Wood, Assistant Attorney General, for the defendant.

Kenneth A. Cohen (Edward L. Glazer with him) for the plaintiffs.

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

HENNESSEY, C.J.

The Commissioner of Revenue (Commissioner) appeals from a decision of the Appellate Tax Board (board) in favor of Walter Kidde & Company, Inc. (Kidde), and two of its wholly owned subsidiaries, General Offset Printing Company, Inc. (GOP), and Craig Systems Corporation (Craig). We affirm the decision of the board.

General Laws c. 63, § 32, imposes an excise on domestic business corporations. General Laws c. 63, § 39, imposes an...

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