Massachusetts Supreme Judicial Court March 9, 1981 (Smith v. Commissioner of Revenue)

Also known as

United States · · · 09-03-1981

Wilkins, J.

The appellant is the trustee of a Massachusetts trust with transferable shares, owning real estate in Randolph.

2

The trust appeals from a decision of the Appellate Tax Board (board) rejecting the trust’s claim for an abatement of income taxes assessed on its net rental income.

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