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AKERS MOTOR LINES, INC. v. STATE TAX COMMISSION

344 Mass. 359 (1962)

182 N.E.2d 476

AKERS MOTOR LINES, INC. vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

May 10, 1962.

Attorney(s) appearing for the Case

Samuel Hoar, Jr. for the taxpayer.

Edward J. McCormack, Jr., Attorney General, & Herbert E. Tucker, Jr., Assistant Attorney General, for the State Tax Commission, submitted a brief.

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

CUTTER, J.

The appellant (Akers) is a North Carolina corporation with its principal place of business in Gastonia in that State. It appealed on May 6, 1958, to the Appellate Tax Board (the board) from the refusal of the State Tax Commission to abate motor vehicle excises assessed for the year 1957 upon five tractors and forty-eight semitrailers used in interstate commerce and owned by Akers. These tractors and semitrailers were registered in Massachusetts. The excises...

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