Judson Freight Forwarding Co. v. Commonwealth

This is a petition under G. L. c. 63, § 77, for abatement of a tax paid under protest by a corporation organized under the laws of the State of Illinois. The petitioner has offices in Boston and other leading cities in the United States. It maintains in Boston an office with a manager and necessary employees. It has a bank account in Boston subject to check of the local manager. It has no warehouse or transportation facilities and does not itself cart or store goods. The business done at the Boston office is the shipment of goods to and the distribution of goods received from its other…