TENNECO INC. v. COMMISSIONER OF REVENUE


401 Mass. 380 (1987)

516 N.E.2d 1164

TENNECO INC. vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

December 24, 1987.


Attorney(s) appearing for the Case

Philip Burling (Joseph Halpern with him) for the taxpayer.

Lisa A. Levy, Assistant Attorney General, for the Commissioner of Revenue.

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


NOLAN, J.

Tenneco Inc. appeals from a decision of the Appellate Tax Board (board) affirming the refusal of the Commissioner of Revenue (Commissioner) to abate additional taxes assessed against Tenneco pursuant to G.L.c. 63, § 52A, for the years 1977, 1978, and 1979. Tenneco claims that various conclusions of the board were erroneous as a matter of law, and that its decision violates Tenneco's State and Federal constitutional rights to due process and equal protection...

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