William Rodman & Sons, Inc. v. State Tax Commission

William Rodman & Sons, Inc. (Rodman), is engaged in the wholesale tobacco business and is both a licensed cigarette wholesaler (G. L. c. 64C, §§ 1, 2) and a stamper (G. L. c. 64C, §§ 1, 30). During the period from May 1,1971, through May 31,1972, 358 cases of cigarettes were stolen from Rodman. The disposition during that period of an even greater number of cigarettes acquired by Rodman “is unaccounted for.” The Commissioner of Corporations and Taxation (Commissioner) assessed an excise on all these cigarettes, and the State Tax Commission (commission) denied Rodman’s abatement application.…