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BOSTON TOWING & TRANSPORTATION CO. v. COMMISSIONER OF REVENUE

No. 98-P-1297.

52 Mass. App. Ct. 803 (2001)

BOSTON TOWING AND TRANSPORTATION CO. v. COMMISSIONER OF REVENUE (and a companion case

Court of Appeals of Massachusetts, Suffolk.

October 12, 2001.

Attorney(s) appearing for the Case

William E. Halmkin for the plaintiffs.

Edward J. DeAngelo, Assistant Attorney General, for Commissioner of Revenue.

Present: GREENBERG, KAPLAN, & RAPOZA, JJ.

RAPOZA, J.

The taxpayers, Boston Towing and Transportation Co. (Boston Towing) and Crosby Tow Boat, Inc. (Crosby), appeal from decisions of the Appellate Tax Board (board) upholding the Commissioner of Revenue's (commissioner's) imposition of excise taxes for use of their boats in the Commonwealth. The taxpayers argue that their boats come within the exemption from sales and use tax for "casual and isolated sales" set forth in G. L. c. 64H, § 6(c), and G. L....

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