State Tax Commission v. Sears Roebuck & Co.

This is an appeal by the State Tax Commission from a decision of the Appellate Tax Board granting abatements to Sears Roebuck and Company, a corporation of New York, from the Massachusetts corporate excise tax for the fiscal years ending January 31,1956, and January 31, 1957. The appeal is pursuant to G. L. c. 58A, § 13 (as amended through St. 1957, c. 522), which provides that the decision shall be reviewed in accordance with the standards of review set forth in the State Administrative Proce*472dure Act. G. L. c. 30A, § 14 (8). The stenographic report of the proceedings before the board and the…