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PEQUOT ASSOCIATES v. BOARD OF ASSESSORS OF SALEM

376 Mass. 270 (1978)

380 N.E.2d 648

PEQUOT ASSOCIATES vs. BOARD OF ASSESSORS OF SALEM & another (and a companion case).

Supreme Judicial Court of Massachusetts, Suffolk.

August 29, 1978.

Attorney(s) appearing for the Case

Myrna Putziger for the taxpayer.

John E. Bowman, Jr., Assistant Attorney General, for the State Tax Commission

Richard W. Stafford, Assistant City Solicitor, for Board of Assessors of Salem.

Present: HENNESSEY, C.J., BRAUCHER, KAPLAN, WILKINS, & LIACOS, JJ.

HENNESSEY, C.J.

These are appeals from decisions of the Appellate Tax Board (board). The appellant Pequot Associates (Pequot) is a limited partnership acting as an "urban redevelopment corporation" pursuant to G.L.c. 121A. The only issues before us are whether the board's decisions are supported by substantial evidence or are erroneous as matter of law. See generally New Bedford Gas & Light Co. v. Assessors of Dartmouth, 368 Mass...

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