ASSOCIATED TESTING LABORATORIES, INC. v. COMMISSIONER OF REVENUE


429 Mass. 628 (1999)

ASSOCIATED TESTING LABORATORIES, INC. v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

June 10, 1999.


Attorney(s) appearing for the Case

William A. DeVasher, Jr., for the plaintiff.

John R. Hitt, Assistant Attorney General, for the defendant.

Present: WILKINS, C.J., ABRAMS, LYNCH, GREANEY, FRIED, MARSHALL, & IRELAND, JJ.


LYNCH, J.

Associated Testing Laboratories, Inc. (taxpayer), appeals, pursuant to G. L. c. 58A, § 13, from a decision of the Appellate Tax Board (board), in which the board declined to abate sales taxes assessed against the taxpayer on the taxpayer's purchase of testing equipment between January, 1988, and December, 1990. The Commissioner of Revenue (commissioner) issued notices of assessment for all three tax years, and shortly thereafter the taxpayer paid all...

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