[DOWNLOAD] "Cummington School Arts v. Board Assessors" by Supreme Judicial Court of Massachusetts * Book PDF Kindle ePub Free

eBook details

Title: Cummington School Arts v. Board Assessors
Author : Supreme Judicial Court of Massachusetts
Release Date : January 04, 1977
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 76 KB

Description

In a proceeding to determine whether a charitable corporation conducting a summer program for arts educators and advanced arts students was exempt from taxation under G. L. c. 59, § 5, Third, the evidence was insufficient to support the Appellate Tax Board's finding that the corporation's activities benefited only a limited class of persons. [599-602] Discussion of factors to be considered in determining whether a corporation is operated primarily for educational purposes within the purview of G. L. c. 59, § 5, Third. [602-605]