Legal Opinion
Southeastern Sand & Gravel, Inc. v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided December 23, 1981PublishedCited by 10 opinions
1Opinion of the CourtNolan, J.
The taxpayer, Southeastern Sand and Gravel, Inc., filed with the State Tax Commission (now denominated the Department of Revenue, St. 1978, c. 514, § 5), an application requesting classification as a manufacturing corporation. The application was denied. The taxpayer appealed the denial to the Appellate Tax Board (board). The board sustained the denial and the taxpayer argues twofold error in the decision of the board. There was no error in the board’s decision in favor of the Commissioner of Revenue that for the year 1977 the taxpayer was not engaged in manufacturing for the purpose of an…
2Cases cited10 opinions
- New Boston Garden Corp. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1981
- Children's Hospital Medical Center v. Board of AssessorsMassachusetts Supreme Judicial Court · 1967
- Schlaiker v. Board of Assessors of Great BarringtonMassachusetts Supreme Judicial Court · 1974
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1949
- Coomey v. Board of Assessors of SandwichMassachusetts Supreme Judicial Court · 1975
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Commissioner of Revenue v. Houghton Mifflin Co.Massachusetts Supreme Judicial Court · 1996
- Tilcon-Warren Quarries Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1984
- William F. Sullivan & Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1992
- John S. Lane & Son, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1985
- York Steak House Systems, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1984
5 more not listed; retrieve them via the Exa API.