LYNCH, J.
M & T Charters, Inc. (taxpayer), appeals from a decision of the Appellate Tax Board (board), affirming the denial of an abatement of a use tax assessed on a yacht purchased by the taxpayer. G.L.c. 64I, §§ 2, 3, 8 (f) (1986 ed.). The taxpayer contends that the vessel was not purchased "for storage, use or consumption" within the Commonwealth so as to come within the ambit of the statute; that the taxpayer successfully rebutted the statutory...
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