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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

[444 Mass. 129]
2002 (Act), St. 2002, c. 186, § 32, violated the uniformity requirement of art. 44 of the Amendments to the Massachusetts...

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