Small Business Administration v. Board of Assessors

The taxpayer appeals from a decision of the Appellate Tax Board that jurisdiction was lacking to *295hear an appeal from a refusal of the appellee board of assessors of Falmouth to abate a 1960 tax upon real estate. G. L. c. 58A, § 13, as amended. The tax board filed no opinion. The appellee assessors have filed no brief with us. Accordingly, we cannot know the precise ground of the tax board’s decision, but we infer that it related to letters to the tax board from the United States Attorney for the District of Massachusetts which are marked as filed with the clerk of the tax board and are…