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NORTHEAST PETROLEUM CORP. v. COMMISSIONER OF REVENUE

395 Mass. 207 (1985)

479 N.E.2d 163

NORTHEAST PETROLEUM CORPORATION vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

June 13, 1985.

Attorney(s) appearing for the Case

Robert M. Buchanan (Jonathan B. Dubitzky & Shelagh A. Ellman with him) for the taxpayer.

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

Present: HENNESSEY, C.J., WILKINS, ABRAMS, NOLAN, & LYNCH, JJ.

LYNCH, J.

Northeast Petroleum Corporation (taxpayer) appeals from a decision by the Appellate Tax Board (board) denying an abatement of a tax on the distribution received by the taxpayer upon the liquidation of its fifty per cent owned subsidiary, Energy Corporation of Louisiana (Energy). The board upheld a refusal by the Commissioner of Revenue (Commissioner) to abate the taxpayer's corporate excise for the fiscal year ending June 30, 1977.1

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