New England Medical Center Hospital, Inc. v. Commissioner of Revenue

This is an appeal by the Commissioner of Revenue (Commissioner) from an adverse decision of the Appellate Tax Board (the board) which granted a full abatement of meals taxes assessed against the New England Medical Center Hospital, Inc. (the hospital), from February, 1973, to May, 1976. The board held that G. L. c. 64B, § 2A (a), exempted from the meals tax all meals prepared by hospital employees and served in the hospital, thus refusing to uphold the Commissioner’s contention that the exemption applied to such meals only when served to patients. We agree with the board’s determination of…