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TILCON-WARREN QUARRIES INC. v. COMMISSIONER OF REVENUE

392 Mass. 670 (1984)

467 N.E.2d 472

TILCON-WARREN QUARRIES INC. vs. COMMISSIONER OF REVENUE (and a companion case).

Supreme Judicial Court of Massachusetts, Suffolk.

August 9, 1984.

Attorney(s) appearing for the Case

Mary Ryan (Michael E. Mooney with her) for the taxpayer.

Carolyn V. Wood, Assistant Attorney General, for the Commissioner of Revenue.

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

LYNCH, J.

The question presented by these two appeals is whether the business of quarrying and crushing stone and sand is "manufacturing," as that term is used in G.L.c. 63, § 42B1 and G.L.c. 59, § 5, Sixteenth (5).2

The Appellate Tax Board (board) sustained the refusal of the Commissioner of Revenue (Commissioner) to classify the taxpayer as a manufacturing corporation for the years 1981...

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