[DOWNLOAD] "Federal Reserve Bank of Boston v. Commissioner of Corporations and Taxation of Commonwealth of Massachusetts" by United States Court of Appeals for the First Circuit " eBook PDF Kindle ePub Free

eBook details

Title: Federal Reserve Bank of Boston v. Commissioner of Corporations and Taxation of Commonwealth of Massachusetts
Author : United States Court of Appeals for the First Circuit
Release Date : January 11, 1974
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 74 KB

Description

CAMPBELL, Circuit Judge. This appeal raises the question whether the Federal Reserve Bank of Boston may sue in federal court for a declaration concerning the legality of the Massachusetts sales tax on materials used to construct its new building. The Bank had asked the Massachusetts Commissioner of Corporations and Taxation for a certificate of exemption pursuant to state law which exempts from tax: