Workmen's Circle Educational Center of Springfield, Inc. v. Assessors of Springfield

This is an appeal from a decision of the Appellate Tax Board denying a petition to abate a tax upon certain real estate, which the appellant contended was exempt from the tax by virtue of G. L. (Ter. Ed.) c. 59, § 5, Third.

We summarize the facts found by the board. The appellant was incorporated in 1933 for benevolent, literary and educational purposes. No one was eligible to membership unless he was a member in good standing in either the Socialist Party or the local branch of the Workmen’s Circle, a national association having about nine hundred branches in the United States and Canada,…