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COMMISSIONER OF REVENUE v. LONSTEIN

406 Mass. 92 (1989)

546 N.E.2d 157

COMMISSIONER OF REVENUE vs. BARNETT G. LONSTEIN & another.

Supreme Judicial Court of Massachusetts, Suffolk.

November 15, 1989.

Attorney(s) appearing for the Case

Thomas A. Barnico, Assistant Attorney General, for the Commissioner of Revenue.

Carl Emmett Baylis for the taxpayers.

Present: LIACOS, C.J., WILKINS, ABRAMS, LYNCH, & O'CONNOR, JJ.

LIACOS, C.J.

Massachusetts taxes interest from savings deposits having a principal amount of $100,000 or more at a rate of 10%, while taxing interest from savings deposits having a principal amount of less than $100,000 at a rate of 5%. G.L.c. 62, § 2 (b) (1)-(2) and § 4 (1988 ed.).2 The Appellate Tax Board (board) ruled that this distinction violates the mandate of art. 44 of...

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