Legal Opinion
Worcester Masonic Charity & Educational Ass'n v. Assessors of Worcester
Massachusetts Supreme Judicial Court
Decided November 3, 1950PublishedCited by 13 opinions
1Opinion of the CourtWilkins, J.
These are appeals by a taxpayer from a decision of the Appellate Tax Board upholding the board of assessors of Worcester in its refusal to abate taxes assessed for the years 1947 and 1948 upon real estate owned by the taxpayer. The question is whether the.real estate, comprising a three story building and land, falls within G. L. (Ter. Ed.) c. 59, § 5, Third, which exempts “Personal property of literary, benevolent, charitable and scientific institutions and . . . the real estate owned and occupied by them or their officers for the purposes for which they are incorporated . . ..”
The appellant…
2Cases cited16 opinions
- Animal Rescue League v. Assessors of BourneMassachusetts Supreme Judicial Court · 1941
- Boston Chamber of Commerce v. Assessors of BostonMassachusetts Supreme Judicial Court · 1944
- Trustees of Phillips Academy v. Inhabitants of AndoverMassachusetts Supreme Judicial Court · 1900
- Springfield Young Men's Christian Ass'n v. Board of AssessorsMassachusetts Supreme Judicial Court · 1933
- Cousbelis v. AlexanderMassachusetts Supreme Judicial Court · 1944
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Ducker v. DuckerMassachusetts District Court, Appellate Division · 1997
- Board of Assessors of New Braintree v. Pioneer Valley Academy, Inc.Massachusetts Supreme Judicial Court · 1969
- Kirby v. Board of Assessors of MedfordMassachusetts Supreme Judicial Court · 1966
- Old Colony Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1954
- Matter of Daben Corp.District Court, D. Puerto Rico · 1979
8 more not listed; retrieve them via the Exa API.