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VAS HOLDINGS & INVESTMENTS LLC v. COMMISSIONER OF REVENUE

SJC-13139.

489 Mass. 669 (2022)

VAS HOLDINGS & INVESTMENTS LLC, v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

May 16, 2022.

Attorney(s) appearing for the Case

Michael J. Bowen for the taxpayer.

Brett M. Goldberg for Commissioner of Revenue.

The following submitted briefs for amici curiae:

Bruce Fort , of New Mexico, for Multistate Tax Commission.

Richard L. Jones , David J. Nagle , & Caroline A. Kupiec for American College of Tax Counsel.

Present: Budd, C.J., Gaziano, Lowy, Cypher, Kafker, Wendlandt, & Georges, JJ.

This case requires us to consider the constitutional constraints on the Commonwealth's ability to tax a nondomiciliary corporation on the capital gain it reaped from the sale of its fifty percent membership interest in an in-State limited liability company. The nondomiciliary corporation, VAS Holdings & Investments LLC (VASHI)...

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