WILKINS, J.
The State Tax Commission appeals from a decision of the Appellate Tax Board which concluded that the taxpayer, The PoGM Co. (PoGM), was entitled to the tax treatment accorded by G.L.c. 63, § 38B, as appearing in St. 1966, c. 698, § 60, to a corporation (herein called a security corporation) "which is engaged exclusively in buying, selling, dealing in, or holding securities on its own behalf and not as a broker," provided that the corporation...
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