KEEGAN v. ASSESSORS OF BOSTON


334 Mass. 169 (1956)

134 N.E.2d 136

ELIZABETH A. KEEGAN vs. ASSESSORS OF BOSTON.

Supreme Judicial Court of Massachusetts, Suffolk.

May 10, 1956.


Attorney(s) appearing for the Case

Arthur D. Altman, (Michael Bergner with him,) for the taxpayer.

Samuel Bonaccorso, Assistant Corporation Counsel, for the assessors of Boston.

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


RONAN, J.

Boylpark Inc., the owner of a parcel of land in Boston on January 1, 1951, was assessed the annual real estate tax for 1951 upon said premises. In January of that year it conveyed the land to the second mortgagee, one Raldne Corporation, in lieu of a foreclosure. Boylpark Inc. on September 26, 1951, filed an application with the assessors for an abatement of the tax. Raldne Corporation conveyed the premises on October 31, 1951, to the appellant, Elizabeth...

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