Massachusetts Supreme Judicial Court April 8, 1982 (Stilson v. Board of Assessors)

Nolan, J.

This is an appeal from a decision of the Appellate Tax Board (board) refusing relief from the denial of applications for abatement for fiscal years 1974-1977 on two adjacent parcels (premises) under common ownership in Gloucester. William Stilson, the taxpayer, argues that he is entitled to relief as matter of law.