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FERNANDES SUPER MARKETS, INC. v. STATE TAX COMMISSION

371 Mass. 318 (1976)

357 N.E.2d 296

FERNANDES SUPER MARKETS, INC. vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

November 5, 1976.

Attorney(s) appearing for the Case

David J. Saliba (Sandra B. Biren with him) for the taxpayer.

Andrew J. McElaney, Jr., Assistant Attorney General, for the State Tax Commission.

Present: HENNESSEY, C.J., REARDON, QUIRICO, KAPLAN, & WILKINS, JJ.

QUIRICO, J.

This is an appeal by Fernandes Super Markets, Inc. (Fernandes), a Massachusetts corporation, under G.L.c. 58A, § 13, from a decision of the Appellate Tax Board (board) upholding the action of the State Tax Commission under the provisions of G.L.c. 58, § 2, denying Fernandes's request for classification as a manufacturing corporation for the year 1974. The record on appeal contains the board's findings...

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