H-C HEALTH SERVICES, INC. v. BOARD OF ASSESSORS OF SOUTH HADLEY

No. 96-P-856.

42 Mass. App. Ct. 596 (1997)

H-C HEALTH SERVICES, INC., & another v. BOARD OF ASSESSORS OF SOUTH HADLEY.

Court of Appeals of Massachusetts, Suffolk.

May 12, 1997.


Attorney(s) appearing for the Case

Alan Seewald for the defendant.

David R. Baron for the plaintiffs.

Present: ARMSTRONG, GILLERMAN, & LENK, JJ.


GILLERMAN, J.

The board of assessors of South Hadley (town) appeals from the decision of the Appellate Tax Board (ATB) granting abatements of taxes for the years 1992 and 1993 on real estate and personal property assessed to H-C Health Services, Inc., and Falls Nursing Home, Inc. (together referred to as the appellees).

The appellees are each organized as business corporations under the provisions of G. L. c. 156B. The ATB ruled (I) that to qualify for the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases