Upjohn Co. v. State Tax Commission

This is an appeal from the refusal of the State Tax Commission to abate a foreign corporation excise tax assessed under G. L. c. 63, § 39, as amended, for the calendar year 1955. The facts were agreed.

*282The appellant, incorporated under the laws of Delaware in 1958, became the successor by statutory merger to a Michigan corporation of the same name upon which the tax was assessed. On July 10, 1956, the appellant’s predecessor, which was engaged in the manufacture and sale of pharmaceuticals and chemicals, filed with the Commissioner of Corporations and Taxation its foreign business or…