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DUARTE v. COMMISSIONER OF REVENUE

SJC-09922

451 Mass. 399 (2008)

EXPEDITO DUARTE v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

May 14, 2008.

Attorney(s) appearing for the Case

Kenneth W. Salinger, Assistant Attorney General, for the defendant.

Carlin J. Phillips (Joseph P. Fingliss, Jr., with him) for the plaintiff.

J. Thomas Price & Daniel P. Paradis, for Northeast Association of Wholesale Distributors & another, amici curiae, submitted a brief.

Daniel B. Winslow & Ben N. Kuruvilla, for Retailers Association of Massachusetts & another, amici curiae, submitted a brief.

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

CORDY, J.

The Commissioner of Revenue (commissioner) appeals from an Appellate Tax Board (board) decision vacating the suspension of a retailer's license to sell cigarettes and declaring the "Fair Pricing of Cigarettes" regulation, 830 Code Mass. Regs. § 64C.14.1 (1993) (§ 64C.14.1), "invalid on its face as inconsistent with the provisions of G. L. c. 64C and the decision of the Supreme Judicial Court in Commissioner of Corps. & Taxation v. Ryan,...

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