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SMALL BUSINESS ADMIN. v. BD., OF ASSESSORS OF FALMOUTH

345 Mass. 294 (1963)

186 N.E.2d 917

SMALL BUSINESS ADMINISTRATION vs. BOARD OF ASSESSORS OF FALMOUTH.

Supreme Judicial Court of Massachusetts, Suffolk.

January 4, 1963.

Attorney(s) appearing for the Case

Robert J. Owens for the taxpayer.

No argument nor brief for the Board of Assessors of Falmouth.

Present: WILKINS, C.J., WHITTEMORE, CUTTER, KIRK, & SPIEGEL, JJ.

WILKINS, C.J.

The taxpayer appeals from a decision of the Appellate Tax Board that jurisdiction was lacking to hear an appeal from a refusal of the appellee board of assessors of Falmouth to abate a 1960 tax upon real estate. G.L.c. 58A, § 13, as amended. The tax board filed no opinion. The appellee assessors have filed no brief with us. Accordingly, we cannot know the precise ground of the tax board's decision, but...

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