Reed Rolled Thread Die Co. v. Department of Revenue

This is an appeal under the formal procedure pursuant to Massachusetts General Laws, c. 63, § 71, now c. 62C, § 39(c), from the refusal of the Department of Revenue to abate a corporate excise tax for the period from August 1, 1972 to December 31, 1972.

These findings of fact and report are made pursuant to a request by the appellee under G.L.c. 58A, 8 13, as amended, and Rule 32 of the Rules of Practice and Procedure of the Appellate Tax Board.

FINDINGS OF FACT AND REPORT

The parties filed a stipulation of facts in the hearing on April 13, 1978, all of which are specifically found by the board.…