Packard Mills, Inc. v. State Tax Commission

The Appellate Tax Board rendered a decision for the commission upon two appeals to it seeking abatement of additional corporation excises1 assessed against the appellant (Packard) with respect to Packard’s corporate excess as of December 31,1955, and December 31, 1956. See G. L. c. 63, § 44 (as amended through St. 1955, c. 549, § 1). Packard appealed.2 The board, at the request of Packard, filed “findings of fact and [a] report,” which contains extended recitals of evidence, but only the following limited subsidiary findings. Packard “is a domestic manufacturing corporation with its principal…