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BOARD OF ASSESSORS OF BOSTON v. DIAB

396 Mass. 560 (1986)

487 N.E.2d 491

BOARD OF ASSESSORS OF BOSTON vs. THOMAS A. DIAB.

Supreme Judicial Court of Massachusetts, Suffolk.

January 16, 1986.

Attorney(s) appearing for the Case

John D. Stuebing, Special Assistant Corporation Counsel (Jan L. Rosker & Marie T. Lee, Special Assistant Corporation Counsel, with him) for the Board of Assessors of Boston.

Donald D. Cooper (Kenneth J. Mickiewicz with him) for the taxpayer.

Present: HENNESSEY, C.J., WILKINS, LIACOS, LYNCH, & O'CONNOR, JJ.

O'CONNOR, J.

The board of assessors of Boston (assessors) appeals from a decision of the Appellate Tax Board (board) granting Thomas A. Diab an abatement of real estate taxes for fiscal year 1981. On appeal, the assessors argue that the board's decision must be reversed because it was based on an erroneous conclusion of law. We agree and, accordingly, remand this case to the board for further proceedings.

We summarize the facts as found by the board. The property...

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