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SOUTH BOSTON SAVINGS BANK v. COMMISSIONER OF REVENUE

418 Mass. 695 (1994)

640 N.E.2d 462

SOUTH BOSTON SAVINGS BANK vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

October 5, 1994.

Attorney(s) appearing for the Case

Robert J. Munnelly, Jr., Assistant Attorney General, for the Commissioner of Revenue.

Kenneth A. Cohen (William R. Moore with him) for the taxpayer.

Present: LIACOS, C.J., ABRAMS, NOLAN, O'CONNOR, & GREANEY, JJ.

O'CONNOR, J.

General Laws c. 63, § 11, as in effect for the tax years ending October 31, 1983, and October 31, 1984 (see 1984 ed.), imposed on every savings bank an excise based in part on "the average amount of [the savings bank's] deposits or of its savings accounts and share capital ... after deducting from such average amounts ... the unpaid balances on its loans secured by the mortgage of real estate." The question presented in this appeal, brought by the...

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