DeMORANVILLE v. COMMISSIONER OF REVENUE

SJC-10460

457 Mass. 30 (2010)

PHILIP DeMORANVILLE v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

June 3, 2010.


Attorney(s) appearing for the Case

Philip N. Beauregard (Michael Franco with him) for the plaintiff.

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

Present: MARSHALL, C.J., IRELAND, SPINA, CORDY, BOTSFORD, & GANTS, JJ.


MARSHALL, C.J.

The plaintiff, Philip DeMoranville, appeals from a decision of the Superior Court dismissing his challenge to the constitutionality of a State tax statute for failure to exhaust administrative remedies deemed "exclusive" by that act. St. 2005, c. 163, § 57B (f). In 2005, the Massachusetts Legislature enacted St. 2005, c. 163, §§ 57, 57A, 57B (abatement act), which authorizes the abatement...

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