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BIGHAM v. COMMISSIONER OF CORPORATION & TAXATION

371 Mass. 270 (1976)

356 N.E.2d 458

CARL A. BIGHAM & others vs. COMMISSIONER OF CORPORATIONER AND TAXATION.

Supreme Judicial Court of Massachusetts, Middlesex.

November 2, 1976.

Attorney(s) appearing for the Case

Margot G. Botsford, Assistant Attorney General, for the Commonwealth.

James W. Killam, III, for the plaintiffs.

Present: HENNESSEY, C.J., REARDON, BRAUCHER, KAPLAN, & WILKINS, JJ.

REARDON, J.

The plaintiffs Carl A. Bigham and Virginia I. Bigham, husband and wife, are delinquent taxpayers who seek in this action to redeem their land and to enjoin the sale of their land as land of "low value" by the treasurer of the town of North Reading (treasurer). The plaintiff Melrose Savings Bank is the holder of a mortgage on that land. Pursuant to G.L.c. 60, §§ 79-80B, a judge of the Land Court in a careful and detailed decision found and ruled...

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