American Institute for Economic Research v. Assessors of Great Barrington

This is an appeal from a decision of the Appellate Tax Board denying exemption from a local tax assessed on the real estate of the taxpayer in Great Barring-ton for the year 1946. The taxpayer, American Institute for Economic Research, was incorporated in 1939 under G. L. (Ter. Ed.) c. 180, for the following declared purposes: "To conduct scientific research in the general economic field and to disseminate the results of such research in order to educate individual students and the general public, so *510that there may be more widespread understanding of the fundamental economic relationships…