Federal Reserve Bank of Boston v. Commissioner of Corporations and Taxation of Commonwealth of Massachusetts
C01.40061; 499 F.2d 60 (1974)
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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: