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COMMISSIONER OF CORPORATIONS & TAXATION v. GARDINER

329 Mass. 654 (1953)

110 N.E.2d 106

COMMISSIONER OF CORPORATIONS AND TAXATION vs. JOHN H. GARDINER & others, trustees.

Supreme Judicial Court of Massachusetts, Suffolk.

January 7, 1953.

Attorney(s) appearing for the Case

H. William Radovsky, Assistant Attorney General, for the commissioner of corporations and taxation.

John S. Whipple, (William Minot with him,) for the taxpayer.

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

RONAN, J.

This is an appeal by the commissioner of corporations and taxation from a decision of the Appellate Tax Board granting an abatement to the taxpayers, the trustees of the Municipal Real Estate Trust, of a tax which had been assessed and paid upon the profits realized from the sale in 1947 of two parcels of real estate in Boston.

The business of the trust as stated by this court when this same trust was here before, Williams v. Commissioner...

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