Legal Opinion
Pepsi-Cola Bottling Co. v. Board of Assessors of Boston
Massachusetts Supreme Judicial Court
Decided April 29, 1986PublishedCited by 10 opinions
1Opinion of the CourtAbrams, J.
This is an appeal by Pepsi-Cola Bottling Company (company) which challenges a decision of the Appellate Tax Board (board) granting the company partial abatements of real estate taxes for fiscal years 1982, 1983, and 1984. On appeal, the company argues error in the use of the capitalization of income method of valuation rather than the 1983 actual sale price of the property, error in the use of the economic, not actual rent, and error in the use of actual expehses in determination of the net income to be capitalized. We affirm the decision of the board.
We summarize the facts as found by the…
2Cases cited11 opinions
- New Boston Garden Corp. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1981
- Assessors of Quincy v. Boston Consolidated Gas Co.Massachusetts Supreme Judicial Court · 1941
- Donovan v. City of HaverhillMassachusetts Supreme Judicial Court · 1923
- People ex rel. Gale v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1962
- Foxboro Associates v. Board of AssessorsMassachusetts Supreme Judicial Court · 1982
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Darcel, Inc. v. City of Manitowoc Board of ReviewWisconsin Supreme Court · 1987
- Olympia & York State Street Co. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1998
- Tennessee Gas Pipeline Co. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1998
- Turners Falls Ltd. Partnership v. Board of AssessorsMassachusetts Appeals Court · 2002
- Irving Saunders Trust v. Board of AssessorsMassachusetts Appeals Court · 1989
5 more not listed; retrieve them via the Exa API.