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STAMAN v. BOARD OF ASSESSORS OF CHATHAM

351 Mass. 479 (1966)

221 N.E.2d 861

ELEANOR W. STAMAN & another, trustees, vs. BOARD OF ASSESSORS OF CHATHAM (and nineteen companion cases).

Supreme Judicial Court of Massachusetts, Suffolk.

December 12, 1966.

Attorney(s) appearing for the Case

Gerald T. O'Hara (John L. Simonds with him) for the taxpayers.

Donald R. Grant for the Board of Assessors of Chatham.

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

CUTTER, J.

The trustees of the will of Avis A.M. Chase (the testatrix), late of Philadelphia, filed petitions with the Appellate Tax Board because aggrieved by the refusal of the Chatham assessors to treat the trust real estate in that town as exempt from taxation. The board's decisions were in favor of the assessors. From those decisions, the trustees appealed. The cases were heard by the board on the pleadings and a statement of agreed facts.

The testatrix...

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