Irving Usen Co. v. Assessors of Boston

This is an appeal from- a decision of the Appellate Tax Board rendered in favor of the assessors of the city of Boston on an appeal from their refusal to abate a tax. The petitioner elected to be governed by- the informal procedure provided for by G. L. (Ter. Ed.) c. 58A, §7A.

The relevant facts are as follows: The land in question forms a part of “Commonwealth Lands” in South Boston, commonly known as the Commonwealth Flats. By an indenture dated January 6, 1939, the Commonwealth, under the authority of G. L. (Ter. Ed.) c. 91, § 2, demised the land involved to the petitioner for a term of…