Stilson v. Board of Assessors

This is an appeal from a decision of the Appellate Tax Board (board) refusing relief from the denial of applications for abatement for fiscal years 1974-1977 on two adjacent parcels (premises) under common ownership in Gloucester. William Stilson, the taxpayer, argues that he is entitled to relief as matter of law. He contends that the record contains substantial evidence to support the rulings of law made in his favor by the board but lacks substantial evidence to support the decision of the board for the assessors of Gloucester (assessors). Stilson also argues that it was error for the…