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COSTELLO v. COMMISSIONER OF REVENUE

391 Mass. 567 (1984)

462 N.E.2d 322

JOHN H. COSTELLO & others vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

March 29, 1984.

Attorney(s) appearing for the Case

Robert H. Goldman for the taxpayers.

H. Reed Witherby, Assistant Attorney General, for the Commissioner of Revenue.

Present: HENNESSEY, C.J., ABRAMS, NOLAN, LYNCH, & O'CONNOR, JJ.

ABRAMS, J.

The taxpayers appeal, pursuant to G.L.c. 58A, § 13, from a decision of the Appellate Tax Board (board), denying income tax abatements for the years 1976, 1977, and 1978.2 The taxpayers had purchased the life interest in a trust for the benefit of Marguerite (Costello) Gavin, the widow of a deceased brother, Thomas Costello. The assets of the trust included shares in the Lowell Sun Publishing Company. The taxpayers also...

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