Massachusetts Medical Society v. Assessors of Boston

The Massachusetts Medical Society, hereinafter called the society, appeals from a decision of the Appellate Tax Board sustaining an assessment for the year 1951 on its real estate at 22 The Fenway, Boston. 1 Contending that it is a benevolent and charitable corporation, the society seeks an abatement by reason of G. L. c. 59, § 5, Third, which, with exceptions not here material, exempts the real estate of “literary, benevolent, charitable and scientific institutions . . . incorporated in the commonwealth” which is “occupied by them or their officers for the purposes for which they are…