Franki Foundation Co. v. State Tax Commission

This is an appeal by the Franki Foundation Company (Franki), a Delaware 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, as appearing in St. 1965, c. 696, § 1, denying Franki’s request for classification as a foreign manufacturing corporation for the year 1969. See G. L. c. 63, § 42B, as amended through St. 1937, c. 383, § 2. The record on appeal before us includes the board’s detailed findings of fact and its opinion filed pursuant to Franki’s written request…