COMMISSIONER OF REVENUE v. HOUGHTON MIFFLIN CO.


396 Mass. 666 (1986)

487 N.E.2d 1388

COMMISSIONER OF REVENUE vs. HOUGHTON MIFFLIN COMPANY.

Supreme Judicial Court of Massachusetts, Suffolk.

February 3, 1986.


Attorney(s) appearing for the Case

Stephen S. Ostrach, Assistant Attorney General, for the Commissioner of Revenue.

Harold Hestnes (Michael Kendall with him) for the taxpayer.

Present: WILKINS, LIACOS, ABRAMS, NOLAN, & LYNCH, JJ.


NOLAN, J.

This appeal from the Appellate Tax Board (board) arises from the refusal of the Commissioner of Revenue (commissioner) to abate sales and use taxes assessed against the Houghton Mifflin Company (taxpayer) for each month from January, 1975, through December, 1977. The board ordered the abatement. The commissioner appealed. We affirm the decision of the board.

From the board's findings of fact and report we learn that the taxpayer is a business corporation...

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