Carlos Ruggles Lumber Co. v. Commonwealth

This is a petition under G. L. c. 63, § 77, by a domestic corporation having its principal place of business at Springfield in this Commonwealth for the abatement of an excise tax assessed upon it for the year 1924. The case is reserved for our determination on the petition, answer, and an agreed statement of facts. The pertinent facts are that the petitioner during the year in question was engaged solely in buying lumber and lumber products in States other than Massachusetts and, selling the same in other States including Massachusetts. It had no lumber yard, and no lumber or lumber products…