Commissioner of Corporations & Taxation v. City Club Corp.

The commissioner of corporations and taxation appeals from a decision of the Appellate Tax Board abating a meal tax, so called, which he had determined was due under G. L. (Ter. Ed.) c. 64B. inserted by St. 1941, c. 729, § 17.

The appellee, the club, owns a three-story building, the second and third floors of which are occupied by it. The club was incorporated under the laws of this Commonwealth more than fifty years ago for the purpose of “establishing and maintaining a place for social meetings.” The top floor is used as a dining room for members and their guests. The membership is limited…