BELT REALTY CORP. v. STATE TAX COMMISSION


363 Mass. 52 (1973)

292 N.E.2d 679

BELT REALTY CORPORATION vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

February 7, 1973.


Attorney(s) appearing for the Case

Edward F. Newell for Belt Realty Corporation.

Kenneth A. Behar, Assistant Attorney General, for the State Tax Commission.

Present: TAURO, C.J., QUIRICO, BRAUCHER, HENNESSEY, & WILKINS, JJ.


QUIRICO, J.

This is an appeal by the Belt Realty Corporation (taxpayer) from a decision of the Appellate Tax Board (board) upholding the action of the State Tax Commission (commission) which had denied the taxpayer's application for abatement of a portion of the 1966 excise imposed by G.L.c. 121A, § 10, inserted by St. 1945, c. 654, § 1, and as appearing in St. 1956, c. 640, § 4. The board allowed the assessors of the city of

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