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DeMoranville v. Commissioner of Revenue

Docket #SJC-10460
Date February 11, 2010
VideoView oral argument with Windows Media Player
JusticesMarshall, C.J., Ireland, Spina, Cordy, Botsford, Gants, JJ.
SummaryTaxation, 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 FromSuffolk Superior Court, Justice Judith Fabricant
BriefsSee selection available in PDF format at Supreme Judicial Court website
Counsel for Appellant
DeMoranville:  Philip N. Beauregard, Michael Franco
Counsel for Appellee
Commonwealth:  Thomas A. Barnico

OpinionClick to link to the slip opinion of the Supreme Judicial Court, in PDF format (requires Adobe Acrobat)

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