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FORBES & WALLACE, INC. v. SPRINGFIELD

21 Mass. App. Ct. 268 (1985)

486 N.E.2d 1134

FORBES & WALLACE, INC. vs. CITY OF SPRINGFIELD & another.

Appeals Court of Massachusetts, Suffolk.

December 20, 1985.

Attorney(s) appearing for the Case

John J. Rosenberg for the plaintiff.

Harry P. Carroll, Deputy City Solicitor (Richard T. Egan, City Solicitor, with him) for the city of Springfield & another.

Laura Steinberg, for J.M.B. Income Properties LTD., 1973, submitted a brief.

Present: ARMSTRONG, CUTTER, & WARNER, JJ.

CUTTER, J.

This case now relates only to real estate taxes for the fiscal year 1975, assessed with respect to downtown commercial property (the locus) in Springfield (the city). The locus formerly was occupied by a department store operated by Forbes & Wallace, Inc. (Forbes) which owned the equity in it on January 1, 1974. Because of settlements,2 the issues remaining arise from the city's counterclaim against Forbes to recover the...

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