SCA DISPOSAL SERV. OF NEW ENGLAND v. STATE TAX COMM.


375 Mass. 338 (1978)

376 N.E.2d 572

SCA DISPOSAL SERVICES OF NEW ENGLAND, INC. vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

May 25, 1978.


Attorney(s) appearing for the Case

Joel H. Sirkin for the taxpayer.

Joseph L. Hachey, Jr., Special Assistant Attorney General, for the State Tax Commission.

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


HENNESSEY, C.J.

This is an appeal from a decision of the Appellate Tax Board (board) allowing the plea in bar of the appellee, State Tax Commission (commission), and dismissing for lack of jurisdiction the petition under formal procedure of the appellant, SCA Disposal Services of New England, Inc. (SCA), seeking the abatement of sales taxes. On February 22, 1974, SCA filed with the commission, on a form approved by the commission, an application for abatement of sales...

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