Commissioner of Corporations & Taxation v. Ford Motor Co.

This is an appeal by the commissioner of corporations and taxation from a decision of the Appellate Tax Board granting a partial abatement of a corporate excise tax, which had been assessed and paid by the taxpayer, a foreign corporation having a place of business in Somerville, in this Commonwealth.

The facts have been found by the Appellate Tax Board. The Ford Motor Company, a foreign corporation with its principal place of business in the State of Michigan, conducts a plant at Somerville, in this Commonwealth, where automobiles are assembled and' completed from parts shipped from points…