Legal Opinion
Brown v. Board of Assessors
Massachusetts Appellate Tax Board
Decided February 4, 1982No. Nos. X-216921, 103754, 109718, 116479Published
1Opinion of the Court
These are appeals from the refusal of the appellee to abate personal property taxes assessed to the appellants for fiscal years 1978, 1979, 1980 and 1981. Docket No. X-216921 is under the informal procedure; the others are under the formal procedure.
Our decision is for the appellee. .
These findings of fact and report are made on the Board’s own motion.
FINDINGS OF FACT AND REPORT
The appellants are partners in a partnership firm of attorneys with offices at 85 Devonshire Street, Boston, as of January 1, 1977 and January 1, 1978, and at One Federal Street, Boston, as of January 1, 1979 and…
2Cases cited15 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
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