Legal Opinion
George S. Carrington Co. v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided June 29, 1978PublishedCited by 17 opinions
1Opinion of the CourtHennessey, C.J.
This action was commenced by a petition under formal procedure filed with the Appellate Tax Board (board) protesting the refusal of the State Tax Commission (commission) to abate sales taxes totaling $50,401.04, plus interest. The board ruled that the sales in question were not exempt from taxation, and we affirm that decision.
Appellant George S. Carrington Company (Carrington) manufactures greeting cards.1 The transactions in question occurred between January, 1970, and October, 1972. Carrington manufactured spiritual bouquet cards according to the specifications of various religious…
2Cases cited15 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Gwin, White & Prince, Inc. v. HennefordSupreme Court of the United States · 1939
10 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Towle v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1986
- Aronson v. CommonwealthMassachusetts Supreme Judicial Court · 1987
- M & T CHARTERS, INC. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1989
- W. R. Grace & Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1979
- Nissan Motor Corp. in U.S.A. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1990
12 more not listed; retrieve them via the Exa API.