First Agricultural National Bank of Berkshire County v. State Tax Commission

353 Mass. 172 (1967)

229 N.E.2d 245

FIRST AGRICULTURAL NATIONAL BANK OF BERKSHIRE COUNTY

vs.

STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

March 7, 1967.

July 27, 1967.

Present: WILKINS, C.J., WHITTEMORE, CUTTER, SPIEGEL, & REARDON, JJ.

Ronald H. Kessel (Alex J. McFarland with him) for the plaintiff.

David Berman, Assistant Attorney General, for the State Tax Commission.

REARDON, J.

This is a bill for declaratory relief under G.L.c. 231A and c. 30A, § 7, which came first before a single justice. The plaintiff, a national bank, seeks a binding declaration that it is exempt from…