Aspinook Corp. v. Commissioner of Corporations & Taxation

An appeal describing the appellant as in the foregoing caption was taken to the Appellate Tax Board from the refusal of the commissioner to abate an excise tax assessed in the year 1948 to, and paid by, Arnold Print Works, Inc., under G. L. (Ter. Ed.) c. 63, §§ 39, 44, as most recently amended by St. 1936, c. 362, §§ 6, 7. Arnold Print Works, Inc., was a foreign corporation organized under the laws of Delaware. It operated a factory at Adams in this Commonwealth. On November 19, 1948, that corporation filed with the commissioner a proper application for abatement of the tax. § 51. On December…