Fashion Affiliates, Inc. v. Commissioner

These are appeals under the formal procedure pursuant to G.L.c. 62C, § 39 from the refusal of the appellee to abate use taxes assessed under c. 641 for the period from December 1973 through November 1976,

These findings of fact and report are made pursuant to a request by the appellee under the provisions of c. 58A, § 13, as amended.

FINDINGS OF FACT AND REPORT

The appellant, Fashion Affiliates, Inc., is a Massachusetts corporation engaged *149in the business of manufacturing women’s dresses. It has a principal place of business at 33 Dover Street, Brockton, Mass.

As a result of an audit by the…