RONAN, J.
These are appeals by the board of assessors of Everett from decisions of the Appellate Tax Board granting abatements to Albert N. Parlin House, Inc., of the entire real estate tax assessed to it by the board for the years 1950 and 1951 upon two parcels of real estate. The tax for 1950 on the larger parcel of land with the buildings amounted to $6,789 and on the other lot of land amounted to $65.70. The tax for 1951 on these lots amounted to $6,448 and $62...
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