BOARD OF ASSESSORS OF HOLYOKE v. STATE TAX COMMISSION


355 Mass. 223 (1969)

244 N.E.2d 287

BOARD OF ASSESSORS OF HOLYOKE vs. STATE TAX COMMISSION & another.

Supreme Judicial Court of Massachusetts, Suffolk.

January 15, 1969.


Attorney(s) appearing for the Case

James D. St. Clair (Robert J. Richards, Jr., & A. Frederick Richard with him) for Board of Assessors of Holyoke.

John F. Moriarty (John S. Begley, Lane McGovern & John S. Hopkins, III, with him) for Holyoke Water Power Company, intervener; Paul N. Gollub, Special Assistant Attorney General, for State Tax Commission, also with him.

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


CUTTER, J.

This appeal from a decision of the Appellate Tax Board (the board) is a further stage in the litigation which was before this court on procedural issues in Assessors of Holyoke v. State Tax Commn. 351 Mass. 394 (hereafter referred to as the first Holyoke case). The question for decision is whether the Commissioner of Corporations and Taxation, for the purposes of G.L.c. 59, § 5, Sixteenth (3...

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