Tilcon-Warren Quarries Inc. v. Commissioner of Revenue

The question presented by these two appeals is whether the business of quarrying and crushing stone and sand is “manufacturing,” as that term is used in G. L. c. 63, § 42B 1 and G. L. c. 59, § 5, Sixteenth (5). 2

The Appellate Tax Board (board) sustained the refusal of the Commissioner of Revenue (Commissioner) to classify the taxpayer as a manufacturing corporation for the years 1981 and 1982. We agree with the board’s substantive decision and do not reach the taxpayer’s argument that the board erred in dismissing its 1981 petition for lack of jurisdiction.

The taxpayer 3 is and was for the…