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WILLIAM F. SULLIVAN & CO., INC. v. COMMR. OF REVENUE

413 Mass. 576 (1992)

602 N.E.2d 188

WILLIAM F. SULLIVAN & CO., INC. vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

November 3, 1992.

Attorney(s) appearing for the Case

David Reichert of Ohio (Gary L. Fialky & Paul H. Rothschild with him) for the taxpayer.

Daniel W. Halston, Assistant Attorney General, for the Commissioner of Revenue.

Present: LIACOS, C.J., WILKINS, ABRAMS, NOLAN, & GREANEY, JJ.

NOLAN, J.

Once again this court is called on to determine whether a particular business, in this case a scrap-metal processor, is engaged in "manufacturing" as that term is used in G.L.c. 59, § 5, Sixteenth (3) (1990 ed.)1 and G.L.c. 63, § 38C (1990 ed.).2 The dispute arose as follows: In July, 1985, the taxpayer, William F. Sullivan & Co., Inc. (Sullivan), filed Form 355Q, "Statement Relating...

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