HARRY ALAN GREGG, JR. FAMILY FOUND. v. COM'R OF CORP.


330 Mass. 538 (1953)

116 N.E.2d 146

HARRY ALAN GREGG, JR. FAMILY FOUNDATION, INC. vs. COMMISSIONER OF CORPORATIONS AND TAXATION (and two companion cases between the same parties).

Supreme Judicial Court of Massachusetts, Suffolk.

November 13, 1953.


Attorney(s) appearing for the Case

David R. Herwitz, (Haskell Cohn with him,) for the taxpayer.

H. William Radovsky, Special Counsel, for the commissioner of corporations and taxation.

Present: QUA, C.J., LUMMUS, RONAN, SPALDING, & COUNIHAN, JJ.


SPALDING, J.

These are three appeals from decisions of the Appellate Tax Board sustaining the denial by the commissioner of corporations and taxation of three applications for the abatement of taxes imposed on the appellant in the years 1949, 1950, and 1951 under G.L. (Ter. Ed.) c. 63, § 39, as amended. Inasmuch as each case presented the same questions of law they were considered together by the board and we shall do likewise.

The board's findings, based...

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