Worcester District Stewards New England Conference of Methodist Episcopal Church v. Assessors of Worcester

This is an appeal by the Worcester District Stewards New England Conference of Methodist Episcopal Church, hereinafter referred to as the taxpayers, from a decision of the Appellate Tax Board for the assessors, denying partial abatement of a tax assessed upon certain real estate by the assessors of the city of Worcester. The only issue for determination is whether the real estate in question *483was a parsonage within the meaning of G. L. (Ter. Ed.) c. 59, § 5, Eleventh, as amended by St. 1938, c. 317, the provisions of which are set forth in a footnote.1

The relevant facts are these: The real…