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SPACE BUILDING CORP. v. COMMISSIONER OF REVENUE

413 Mass. 445 (1992)

597 N.E.2d 435

SPACE BUILDING CORPORATION vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

August 18, 1992.

Attorney(s) appearing for the Case

Andrew D. Frieze (Edward J. Neville, III, with him) for the taxpayer.

Thomas A. Barnico, Assistant Attorney General, for the Commissioner of Revenue.

Present: LIACOS, C.J., WILKINS, NOLAN, LYNCH, & O'CONNOR, JJ.

LIACOS, C.J.

On July 27, 1990, Space Building Corporation (Space) filed a complaint in the Superior Court against the Commissioner of Revenue (commissioner), seeking the abatement of certain sales taxes and a declaration that the commissioner at some point must conduct adjudicatory proceedings in accordance with G.L.c. 30A (1990 ed.) (Administrative Procedure Act) in making agency decisions. The commissioner moved to dismiss the complaint on the ground that Space...

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