Board of Assessors of Cambridge v. Bellissimo

This is an appeal from the Appellate Tax Board's (board) decision granting an exemption under G. L. c. 59, § 5, Forty-first (inserted by St. 1963, c. 808, § 1), for the year 1967 on real estate in Cambridge occupied as a dwelling.

The case was heard by the board on a statement of agreed facts.

Sebastiano and Josie Bellissimo (taxpayers) acquired on September 1, 1920, as joint tenants, real estate in Cambridge which they have occupied ever since. On February 13, 1964, the taxpayers conveyed the property by quitclaim deed to their son, Joseph J. Bellissimo. That same day Joseph executed a deed…