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Taxation – Single-member LLC – Residential exemption
Summary by Massachusetts Lawyers Weekly
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Taxation – Single-member LLC – Residential exemption
Where an appellant filed an application for a residential exemption under G.L.c. 59, §5C, the appellant was the “taxpayer” for purposes of §5C and was entitled to the residential exemption even though title to the subject condominium unit was held by a limited liability company.
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