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MACIOCI v. COMMISSIONER OF REVENUE

398 Mass. 591 (1986)

500 N.E.2d 275

BEATRICE MACIOCI & others vs. COMMISSIONER OF REVENUE & others (and ten companion cases).

Supreme Judicial Court of Massachusetts, Suffolk.

November 24, 1986.

Attorney(s) appearing for the Case

Philip Burling (Philip W. Mueller with him) for the plaintiffs.

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

Wayne Scott (John M. Lynch & Wayne Hartwell with him) for Board of Assessors of Fitchburg & others.

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

O'CONNOR, J.

The plaintiff taxpayers appeal from a judgment entered in the Superior Court following our decision in Macioci v. Commissioner of Revenue, 386 Mass. 752 (1982) (Macioci I). We granted the plaintiffs' application for direct appellate review. That judgment declares in part that, although the taxpayers may seek an abatement of real estate taxes for fiscal 1981 and 1982 before the Appellate Tax Board...

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