Fernandes Super Markets, Inc. v. State Tax Commission

This is an appeal by Fernandes Super Markets, Inc. (Fernandes), a Massachusetts corporation, under G. L. c. 58A, § 13, from a decision of the Appellate Tax Board (board) upholding the action of the State Tax Commission under the provisions of G. L. c. 58, § 2, denying Fernandes’s request for classification as a manufacturing corporation for the year 1974. The record on appeal contains the board’s findings of fact and report and the opinion filed pursuant to Fernandes’s written request therefor under G. L. c. 58A, § 13. For the reasons discussed below, we affirm the board’s decision.

The single…