Legal Opinion

Hayward v. Assessors of Boston

Massachusetts Supreme Judicial Court

Decided November 28, 1939PublishedCited by 4 opinions

1Opinion of the CourtQua, J.

This appeal is not properly before us. The petitioner has attempted to appeal to this court from an *357order signed “Appellate Tax Board by Richard P. Staple-ton, Member” denying his petition apparently brought under G. L. (Ter. Ed.) c. 59, § 65B, inserted by St. 1938, c. 478, § 3, for leave to file an appeal to the board from the refusal of the assessors to abate a tax of more than $1,000. Leave was denied on the ground that the appeal which the petitioner sought to file showed on its face that the petitioner had not paid that part of the tax, payment of which is by § 65B made a condition of…

2Cited by4 opinions

  1. Commissioner of Corporations & Taxation v. ClubMassachusetts Supreme Judicial Court · 1945
  2. New England Trust Co. v. Assessors of BostonMassachusetts Supreme Judicial Court · 1941
  3. Commissioner of Corporations & Taxation v. St. Botolph Club, Inc.Massachusetts Supreme Judicial Court · 1947
  4. William Rodman & Sons, Inc. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1974

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