Wynn v. Board of Assessors

This is an appeal by a taxpayer from a decision of the Board of Tax Appeals refusing an abatement of a tax for the year 1930 on real estate in the city of Boston. The tax was assessed upon a valuation of $60,000. The board found, if material, that the real estate was overvalued to the amount of $25,000 and that if the taxpayer was entitled to an abatement the amount thereof would be $770, but decided that he was not so entitled because he had not filed a list of his personal property. Whether this decision was correct is the only question for our consideration.

The tax was paid September 29,…