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COMMISSIONER OF REVENUE v. J.C. PENNEY COMPANY, INC

431 Mass. 684 (2000)

COMMISSIONER OF REVENUE v. J.C. PENNEY COMPANY, INC.

Supreme Judicial Court of Massachusetts, Suffolk.

June 14, 2000.

Attorney(s) appearing for the Case

John E. Bowman, Jr., Assistant Attorney General, for the Commissioner of Revenue.

Kathleen King Parker for the taxpayer.

Present: ABRAMS, LYNCH, GREANEY, IRELAND, SPINA, & COWIN, JJ.

LYNCH, J.

The Commissioner of Revenue (commissioner) appeals, pursuant to G. L. c. 58A, § 13, from a decision of the Appellate Tax Board (board) ordering an abatement of a use tax assessed on catalogs that J.C. Penney Company (taxpayer) mailed from out-of-State locations to Massachusetts residents between the years 1991 and 1993.1 See G. L. c. 641, § 2. The commissioner argues that the board erred in concluding that the taxpayer...

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