Legal Opinion
Cohen v. Assessors of Boston
Massachusetts Supreme Judicial Court
Decided May 4, 1962PublishedCited by 19 opinions
1Opinion of the CourtWilkins, C.J.
The taxpayer appeals from a decision of the Appellate Tax Board dismissing for want of jurisdiction his appeal based upon an alleged failure of the appellee board of assessors to abate a 1960 tax upon real estate at 101 Causeway Street, Boston. G. L. c. 58A, § 13, as amended. The statement, under the informal procedure prescribed by G. L. c. 58A, § 7A, as appearing in St. 1945, c. 621, § 3, alleged that the tax was paid on October 31, 1960; that on September 23, 1960, the appellant applied in writing to the appellee for an abatement; and that the appellee failed to act on the application…
2Cases cited6 opinions
- Board of Assessors v. Suffolk Law SchoolMassachusetts Supreme Judicial Court · 1936
- Povey v. Colonial Beacon Oil Co.Massachusetts Supreme Judicial Court · 1936
- Gallo v. FoleyMassachusetts Supreme Judicial Court · 1937
- Styrnbrough v. Cambridge Savings BankMassachusetts Supreme Judicial Court · 1937
- Singer Sewing MacHine Co. v. Assessors of BostonMassachusetts Supreme Judicial Court · 1960
1 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Purity Supreme, Inc. v. Attorney GeneralMassachusetts Supreme Judicial Court · 1980
- Leen v. Board of Assessors of BostonMassachusetts Supreme Judicial Court · 1963
- Roda Realty Trust v. Board of Assessors of BelmontMassachusetts Supreme Judicial Court · 1982
- Board of Assessors v. SgarziMassachusetts Supreme Judicial Court · 1975
- Children's Hospital Medical Center v. Board of AssessorsMassachusetts Supreme Judicial Court · 1983
14 more not listed; retrieve them via the Exa API.