| Docket # | SJC-10460 |
| Date | February 11, 2010 |
| Video | View oral argument with Windows Media Player |
| Justices | Marshall, C.J., Ireland, Spina, Cordy, Botsford, Gants, JJ.
|
| Summary | Taxation, Income tax, Classification amendment, Capital gain, Abatement, Interest and penalties, Declaratory relief. Constitutional law, Taxation. Statute, Validity. Administrative law, Exhaustion of remedies. Declaratory relief. Practice, Civil, Declaratory proceeding, Dismissal. |
| Appealed From | Suffolk Superior Court, Justice Judith Fabricant |
| Briefs | See selection available in PDF format at Supreme Judicial Court website |
Counsel for Appellant
(Appearing) | DeMoranville: Philip N. Beauregard, Michael Franco |
Counsel for Appellee
(Appearing) | Commonwealth: Thomas A. Barnico |
|
| Opinion | Click to link to the slip opinion of the Supreme Judicial Court, in PDF format (requires Adobe Acrobat) |
