Becton, Dickinson & Co. v. State Tax Commission

This is an appeal by Becton, Dickinson and Company (hereafter referred to as “Becton, Dickinson” or “the taxpayer”) from a decision of the Appellate Tax Board (board) dismissing for lack of jurisdiction Becton, Dickinson’s application for an abatement. The State Tax Commission (commission) previously had denied the abatement, and Becton, Dickinson had appealed that ruling to the board. The taxpayer seeks to abate a deficiency assessment regarding its liability for the foreign corporation excise tax for its fiscal year ending September 30, 1968. G. L. c. 63, § 39, as then last amended by St.…