[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 * Book 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:
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