WHITTEMORE, J.
This appeal by The Atlantic Refining Company (Atlantic) challenges the decision of the Appellate Tax Board that the board of assessors of the city of Newton had validly assessed to Atlantic the 1955 real estate tax on a gasoline station, restaurant building, and the associated site, on a limited access highway, Route 128, held by Atlantic as lessee from the Commonwealth, and occupied by Atlantic's sublessees, Howard D. Johnson Company and John C. Waller...
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