WILKINS, C.J.
This is an appeal by Ultronic Systems Corp. (Ultronic) from a decision of the Appellate Tax Board refusing to abate personal property taxes for the years 1964, 1965, and 1966. The petitions before the Appellate Tax Board were under formal procedure and by way of appeal from the refusal of the assessors to make the abatements. The tax board made findings of fact and report at the request of the taxpayer. G.L.c. 58A, § 13, as amended.
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