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CHARLES RIVER BREEDING LAB., INC. v. STATE TAX COMM.

374 Mass. 333 (1978)

372 N.E.2d 768

THE CHARLES RIVER BREEDING LABORATORIES, INC. vs. STATE TAX COMMISSION (and a companion case).

Supreme Judicial Court of Massachusetts, Suffolk.

February 6, 1978.

Attorney(s) appearing for the Case

R. Robert Popeo (Edward L. Selgrade, David H. Halpert & Jerome S. Hertz with him) for the plaintiffs.

Maureen Dewan, Assistant Attorney General (Mitchell J. Sikora, Jr., Assistant Attorney General, with her) for the State Tax Commission.

Present: HENNESSEY, C.J., BRAUCHER, WILKINS, LIACOS, & ABRAMS, JJ.

WILKINS, J.

In 1974 and 1975, the appellants were engaged in the large scale production of laboratory animals at a site in Wilmington. Each appellant argues that it should have been classified as a manufacturing corporation in those years and, as a result, its machinery should have been exempted from local taxation. See G.L.c. 59, § 5, Sixteenth (3). The Appellate Tax Board (board) considered the appellants' appeals...

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