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YORK STEAK HOUSE SYSTEMS, INC. v. COMMR. OF REVENUE

393 Mass. 424 (1984)

472 N.E.2d 230

YORK STEAK HOUSE SYSTEMS, INC. vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

December 6, 1984.

Attorney(s) appearing for the Case

Mark A. Michelson (Thomas E. Greene, of Minnesota, with him) for the taxpayer.

Jamie W. Katz, Assistant Attorney General, for the Commissioner of Revenue.

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

NOLAN, J.

The single issue in this appeal is the correctness of the decision of the Appellate Tax Board (board) to the effect that York Steak House Systems, Inc. (York), does not qualify as a manufacturing corporation under G.L.c. 58, § 2. We find no error in this decision.

York is a corporation organized under the laws of Ohio and its principal place of business is in Columbus, Ohio. It is qualified to do business in Massachusetts. The Commissioner of...

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