Tax Equity Alliance v. Commissioner of Revenue

The plaintiffs, the Tax Equity Alliance for Massachusetts and twenty-five taxpayers (we shall refer to the latter as individual plaintiffs), filed a complaint in the Supreme Judicial Court for Suffolk County against the defendant, the *709Commissioner of Revenue (commissioner). In their complaint, the plaintiffs challenged the constitutionality of certain provisions of St. 1994, c. 195 (act), which amended G. L. c. 62, the statute governing the State taxation of capital gains. The plaintiffs allege that the act violates art. 44 of the Amendments to the Constitution of the Commonwealth, which…