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ARONSON v. COMMONWEALTH

401 Mass. 244 (1987)

516 N.E.2d 137

RACHEL ARONSON vs. COMMONWEALTH.

Supreme Judicial Court of Massachusetts, Hampden.

December 14, 1987.

Attorney(s) appearing for the Case

Robert Aronson for the plaintiff.

Thomas A. Barnico, Assistant Attorney General, for the Commonwealth.

Present: WILKINS, LIACOS, ABRAMS, NOLAN, & O'CONNOR, JJ.

O'CONNOR, J.

Under G.L.c. 62, §§ 2 (b) and 4 (1986 ed.), interest earned by Massachusetts residents on money deposited in non-Massachusetts financial institutions is taxed at the rate of ten percent, while interest earned on money deposited in Massachusetts financial institutions is generally taxed at a five percent rate.2,3 Aronson alleges, and the Commonwealth

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