Massachusetts Supreme Judicial Court October 6, 1980 (Springfield Sugar & Products Co. v. State Tax Commission)

Kaplan, J.

The appellant Springfield Sugar & Products Company, as successor in interest to Harvey Leasing Corporation, appeals from a decision of the Appellate Tax Board which, on consolidated appeal under the “formal procedure,” affirmed decisions of the appellee State Tax Commission declining to abate certain additional amounts of corporate excise assessed by the Department of Corporations and