TAX EQUITY ALLIANCE FOR MASSACHUSETTS v. COMMISSIONER OF REVENUE


423 Mass. 708 (1996)

TAX EQUITY ALLIANCE FOR MASSACHUSETTS & others v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

November 8, 1996.


Attorney(s) appearing for the Case

Carl Valvo (Paul R. McDaniel & Peter Enrich with him) for the plaintiffs.

Thomas A. Barnico, Assistant Attorney General (Jane L. Willoughby, Assistant Attorney General, with him) for the defendant.

Edward F. Hines, Jr., & Sarah Chapin Columbia, for Massachusetts High Technology Council, Inc., & others, amici curiae, submitted a brief.

Stephen Ostrach for Associated Industries of Massachusetts & another, amici curiae, submitted a brief.

Present: WILKINS, C.J., ABRAMS, GREANEY, & FRIED, JJ.


GREANEY, J.

The plaintiffs, the Tax Equity Alliance for Massachusetts and twenty-five taxpayers (we shall refer to the latter as individual plaintiffs), filed a complaint in the Supreme Judicial Court for Suffolk County against the defendant, the Commissioner of Revenue (commissioner). In their complaint, the plaintiffs challenged the constitutionality of certain provisions of St. 1994, c. 195 (act), which amended G. L....

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