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STATE TAX COMMISSION v. ASSESSORS OF SPRINGFIELD

331 Mass. 677 (1954)

122 N.E.2d 372

STATE TAX COMMISSION vs. ASSESSORS OF SPRINGFIELD.

Supreme Judicial Court of Massachusetts, Suffolk.

November 1, 1954.

Attorney(s) appearing for the Case

John V. Phelan, Assistant Attorney General, (George Luftman with him,) for the State tax commission.

Charles D. Sloan, City Solicitor, for the assessors of Springfield.

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

WILKINS, J.

This is an appeal by the State tax commission from a determination by the Appellate Tax Board of the valuation of the "machinery, poles, wires and underground conduits, wires and pipes" located in Springfield belonging to three public utility companies on January 1, 1954. This is the first occasion the main question as to the scope of this type of proceedings before the Appellate Tax Board has reached us at a time when we have not been constrained to term...

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