PMAG, INC. v. COMMISSIONER OF REVENUE


429 Mass. 35 (1999)

PMAG, INC. v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

February 18, 1999.


Attorney(s) appearing for the Case

William E. Halmkin (Ronald Garmey with him) for the taxpayer.

Thomas K. Condon for Commissioner of Revenue.

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


ABRAMS, J.

The taxpayer, PMAG, Inc., appeals from a decision of the Appellate Tax Board (board) denying its application for abatement of corporate excise taxes assessed by the Commissioner of Revenue (commissioner) for the years 1982, 1983, 1984, and 1985. We granted the taxpayer's application for direct appellate review. We affirm the board's decision.

The facts of this case are largely undisputed. During the years 1982 through 1985, the taxpayer, incorporated...

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