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SMITH v. COMMISSIONER OF REVENUE

383 Mass. 139 (1981)

417 N.E.2d 967

MILTON J. SMITH, trustee, vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

March 9, 1981.

Attorney(s) appearing for the Case

William Gabovitch for the plaintiff.

Michael Broad, Assistant Attorney General, for the defendant.

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

WILKINS, J.

The appellant is the trustee of a Massachusetts trust with transferable shares, owning real estate in Randolph.2 The trust appeals from a decision of the Appellate Tax Board (board) rejecting the trust's claim for an abatement of income taxes assessed on its net rental income.3 The trust argues that the assessment of an income tax on its net rental income is unconstitutional because the Commonwealth...

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