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BILL DeLUCA ENTERPRISES, INC. v. COMMISSIONER OF REVENUE

431 Mass. 314 (2000)

BILL DELUCA ENTERPRISES, INC. v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

April 26, 2000.

Attorney(s) appearing for the Case

Richard J. Hindlian for the taxpayer.

Juliana deHaan Rice, Assistant Attorney General (Anne T. Foley with her) for Commissioner of Revenue.

Present: MARSHALL, C.J., ABRAMS, LYNCH, GREANEY, IRELAND, SPINA, & COWIN, JJ.

ABRAMS, J.

Pursuant to G. L. c. 58A, § 13 (1998 ed.), the taxpayer appeals from a decision of the Appellate Tax Board (board). The board affirmed the Commissioner of Revenue's (commissioner) denial of the taxpayer's application for abatement of its 1989 corporate excise taxes. The taxpayer, Bill DeLuca Enterprises, Inc. (DeLuca), is a New Hampshire corporation qualified to do business in Massachusetts.1 DeLuca's primary business is...

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