Jordan Marsh Co. v. Board of Assessors of Malden

Jordan Marsh Company (Jordan) was refused an abatement of its real estate taxes for the years 1961, 1962, and 1963 by the Malden board of assessors (Maiden) on two adjoining parcels of real estate. Jordan filed with the Appellate Tax Board (the board) petitions under formal procedure. G. L. c. 59, §§ 64, 65. The board found the fair cash value of the real estate to be $1,250,000, and Malden appealed. For many years prior to 1955 Jewell A. Dowling owned one parcel of this property (parcel B) in his own right and owned the other parcel (parcel A) under the terms of his father’s will. The…