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ELECTRONICS CORP. OF AMERICA v. COMMISSIONER OF REV.

402 Mass. 672 (1988)

524 N.E.2d 1338

ELECTRONICS CORPORATION OF AMERICA vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

June 22, 1988.

Attorney(s) appearing for the Case

Verne W. Vance, Jr., for the taxpayer.

Suzanne E. Durrell, Assistant Attorney General (Alice E. Moore, Assistant Attorney General, with her) for the Commissioner of Revenue.

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

LYNCH, J.

This is a challenge by the plaintiff, Electronics Corporation of America, to a decision of the Appellate Tax Board upholding the refusal of the Commissioner of Revenue (commissioner) to abate the taxpayer's Massachusetts corporate excise for the years 1976 and 1977.

The relevant facts are not in dispute. Electronics Corporation of America (taxpayer) is a Massachusetts corporation subject to an excise, G...

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