State Tax Commission v. John H. Breck, Inc.

John H. Breck, Inc. (hereinafter called Breck), a Massachusetts corporation, has its principal office and factory in Springfield, where it manufactures chemical products “for sale and purchases other . . . merchandise for sale” and sells such products. Breck “from time to time ships merchandise for sale in other States from its Springfield office” and also ships goods from warehouses outside Massachusetts to points outside the Commonwealth.

■ Breck filed a 1953 Massachusetts corporate excise return based (so far as concerns income) on that of 1952. Thereafter it sought abatement of $7,532.93…