Massachusetts Supreme Judicial Court April 3, 1973 (Emhart Corp. v. State Tax Commission)

Braucher, J.

This case comprises three consolidated appeals by the Emhart Corporation (the taxpayer), a Connecticut corporation, from a decision of the Appellate Tax Board. The taxpayer applied for abatements of its corporation excise for 1963, 1965, and 1966, claiming an exemption for certain of its machinery and equipment under G. L. c. 63, § 30, cl. 7, as in effect in the years in question.