WILKINS, J.
We are concerned with whether a domestic insurance company which filed an apparently proper appeal to the Appellate Tax Board (board) under G.L.c. 63, § 71, is nevertheless barred from pursuing that appeal because, at an earlier date and on its own motion, it sought and obtained from the State Tax Commission (commission) an abatement of a portion of its excise on grounds unrelated to its subsequent appeal. We conclude that such a successful applicant...
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