Legal Opinion
York Steak House Systems, Inc. v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided December 6, 1984PublishedCited by 5 opinions
1Opinion of the CourtNolan, J.
The single issue in this appeal is the correctness of the decision of the Appellate Tax Board (board) to the effect that York Steak House Systems, Inc. (York), does not qualify as a manufacturing corporation under G. L. c. 58, § 2. We find no error in this decision.
York is a corporation organized under the laws of Ohio and its principal place of business is in Columbus, Ohio. It is qualified to do business in Massachusetts. The Commissioner of Revenue (commissioner) on April 28, 1982, pursuant to G. L. c. 58, §2, forwarded to the board of assessors of each municipality in the Commonwealth a…
2Cases cited4 opinions
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1949
- Board of Assessors of Holyoke v. State Tax CommissionMassachusetts Supreme Judicial Court · 1969
- Joseph T. Rossi Corp. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1975
- Southeastern Sand & Gravel, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1981
3Cited by5 opinions
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