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COMMISSIONER OF REVENUE v. HOUGHTON MIFFLIN CO.

423 Mass. 42 (1996)

COMMISSIONER OF REVENUE v. HOUGHTON MIFFLIN COMPANY.

Supreme Judicial Court of Massachusetts, Suffolk.

June 24, 1996.

Attorney(s) appearing for the Case

Thomas A. Barnico, Assistant Attorney General, for the Commissioner of Revenue.

Harold Hestnes (Michael J. Nathanson with him) for the defendant.

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

LIACOS, C.J.

The Commissioner of Revenue (commissioner) has appealed from a decision of the Appellate Tax Board (board), given under the formal procedure, granting Houghton Mifflin Company (Houghton) an abatement equal to Houghton's 1988 investment tax credit. See G. L. c. 63, § 31A (1994 ed.). We allowed the commissioner's application for direct appellate review.

The board concluded that Houghton was eligible for the credit because it was a "manufacturing...

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