Smith v. Commissioner of Revenue

The appellant is the trustee of a Massachusetts trust with transferable shares, owning real estate in Randolph. 2 The trust appeals from a decision of the Appellate Tax Board (board) rejecting the trust’s claim for an abatement of income taxes assessed on its net rental income. 3 The trust argues that the assessment of an income tax on its net rental income is unconstitutional because the Commonwealth may not impose both a local real estate tax on the value of the trust’s real estate and an income tax on the trust’s net rental income. The trust asserts that there is no authority under the…