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BOARD OF ASSESSORS OF EDGARTOWN v. COMM. OF REVENUE

379 Mass. 841 (1980)

400 N.E.2d 1262

BOARD OF ASSESSORS OF EDGARTOWN & another vs. COMMISSIONER OF REVENUE (and a companion case). Suffolk.

Supreme Judicial Court of Massachusetts.

February 21, 1980.

Attorney(s) appearing for the Case

Allan van Gestel (Thomas H. Lee, II, with him) for the plaintiffs.

Terry Jean Seligmann, Assistant Attorney General, for the defendant.

Present: HENNESSEY, C.J., QUIRICO, WILKINS, LIACOS, & ABRAMS, JJ.

LIACOS, J.

The Boards, of assessors of the towns of Edgartown and West Tisbury filed complaints in the Superior Court seeking declaratory and injunctive relief. The defendant's answer in each case asserted that the plaintiffs had failed to state a claim on which relief could be granted, and that the court lacked jurisdiction over the subject matter. The cases were set for hearing on the same day, and at that time, the parties...

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