State Tax Commission v. La Touraine Coffee Co.

This is an appeal by the State Tax Commission (commission) from a decision of the Appellate Tax Board (board) granting La Touraine Coffee Co., Inc. (La Touraine) an abatement of its corporate excise tax for the calendar year 1964. The case was submitted to the board for decision on the basis of certain facts stipulated by the parties in writing plus six documentary exhibits which have been placed before us pursuant to a certification by the single justice under S. J. C. *774Rule 1:06 (1), 351 Mass. 735. On request of the commission, the board made and filed a report of its findings of fact and…