commonwealth of massachusetts appellate tax board new england telephone v assessors & telegraph company the city cambridge docket nos f196855 fy 1992 f205086 1993 f215808 1994 promulgated august 11 2000 these are appeals under formal procedure pursuant to gl c 59 64 and 65 from refusal appellee abate real estate taxes assessed 38 for fiscal years chairman burns former gurge commissioners scharaffa gorton all joined in decisions appellant decision year findings fact report made a request by 58a 13 8 31 cmr 1 32 philip burling esq bradford gram swing joseph f dalton ellen m hutchinson on january 1991 net was owner approximately acres 71 881 square feet land that