Commissioner of Corporations & Taxation v. Assessors of Springfield

This is an appeal from a decision of the Appellate Tax Board determining the valuation of the prop*420erty of New England Telephone and Telegraph • Company, American Telephone and Telegraph Company, and Western Union Telegraph Company, subject to taxation in the city of Springfield for the year 1950. G. L. (Ter. Ed.) c. 59, § 39, as amended by St. 1933, c. 254, § 36, and St. 1939, c. 451, § 22.1 The decision upheld the contentions of the board of assessors, which had appealed to the Appellate Tax Board from the valuations of the commissioner of corporations and taxation. The decision, however,…