O'CONNOR, J.
Audrey Salhanick (taxpayer) appeals pursuant to G.L.c. 58A, § 13, from a decision of the Appellate Tax Board (board) affirming the refusal of the Commissioner of Revenue (Commissioner) to abate taxes paid by her. We reverse the board's decision.
The taxpayer owned certificates of beneficial interest in the Mesabi Trust (trust) throughout the years in issue, 1974, 1975, and 1976. The trust owned land containing iron ore which it leased to...
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