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eBook details

• Title: Commissioner Corporations and Taxation V.
• Author : Supreme Judicial Court of Massachusetts
• Release Date : January 15, 1945
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 76 KB

Description

RONAN, Justice. This is an appeal from a decision of the Appellate Tax Board granting an abatement of a meal tax assessed by the commissioner of corporations and taxation purporting to act under G.L.(Ter.Ed.) c. 64B, inserted by St.1941, c. 729, § 17. The taxpayer, a corporation organized in 1910 under the laws of the Commonwealth for the purposes of 'establishing and maintaining a library and reading room and for other social purposes,' owns certain premises in Boston upon which it maintains reading rooms, bedrooms, dining rooms, and other facilities ordinarily found at a women's social club, for the exclusive use of its members and their guests. Membership is restricted to women and is limited in numbers as to both resident and nonresident members. There is also a junior membership comprised of minor daughters of members. The club conducts a restaurant and cafeteria which are open daily and which for years have been operated at a loss. Each member may extend the privileges of the club one day a year if the visitor resides in Boston, or one week in a year if the visitor resides more than forty miles from Boston. Guests accompanied by members, visitors of members and members are the only persons served with food at the club.

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