William F. Sullivan & Co. v. Commissioner of Revenue

Once again this court is called on to determine whether a particular business, in this case a scrap-metal processor, is engaged in “manufacturing” as that term is used in G. L. c. 59, § 5, Sixteenth (3) (1990 ed.)1 and G. L. c. 63, § 38C (1990 ed.).2 The dispute arose as follows: In July, 1985, the taxpayer, William F. Sullivan & Co., Inc. (Sullivan), filed Form 355Q, “Statement Relating to Manu*577factoring Activities,” with the Commissioner of Revenue (commissioner) requesting classification as a manufacturing corporation. Sullivan sought the manufacturing classification to qualify for certain…