Board of Assessors v. Vincent Club

These are four appeals by the assessors from a decision of the Appellate Tax Board granting abate-ments to The Vincent Club of taxes for the years 1961 and 1962 assessed against its land and buildings at 71 and 73 Brimmer Street, Boston. The petitions before the Appellate Tax Board were under formal procedure and by way of appeal by the taxpayer from the refusal of the assessors to make an abatement. The facts were agreed.

The issues are whether the taxpayer is a charitable organization and is exempt from taxation of its real estate pursuant to G-. L. c. 59, % 5, Third (as amended through St.…