1. Home
  2. Browse Decisions
  3. Mass.
  4. 444 Mass.
  5. 444 Mass. 128 (2005)
 

PETERSON v. COMMISSIONER OF REVENUE

444 Mass. 128 (2005)

E. JOEL PETERSON & others v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

April 26, 2005.

Attorney(s) appearing for the Case

Stephen Schultz (Stephen M. Politi with him) for the taxpayers.

Thomas A. Barnico, Assistant Attorney General (Amy Spector, Assistant Attorney General, with him) for Commissioner of Revenue.

Carl Valvo, for J. James Marzilli, Jr., amicus curiae, submitted a brief.

Present: MARSHALL, C.J., GREANEY, IRELAND, SPINA, COWIN, SOSMAN, & CORDY, JJ.

SOSMAN, J.

In Peterson v. Commissioner of Revenue, 441 Mass. 420, 429 (2004) (Peterson I), this court held that the use of May 1, 2002, as the effective date for a change in the capital gains tax rate, as set forth in the Revenue Enhancement Act of 2002 (Act), St. 2002, c. 186, § 32, violated the uniformity requirement of art. 44 of the Amendments to the Massachusetts...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases