Legal Opinion
Peterson v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided April 26, 2005PublishedCited by 12 opinions
1Opinion of the CourtSosman, 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 *1292002 (Act), St. 2002, c. 186, § 32, violated the uniformity requirement of art. 44 of the Amendments to the Massachusetts Constitution. In the wake of that decision, the Legislature enacted St. 2004, c. 149, §§ 413 and 414, which provide that the effective date of the new capital gains tax rate is January 1, 2002, but simultaneously direct that the…
2Cases cited22 opinions
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- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Champlin Rfg. Co. v. Corporation Commission of OklahomaSupreme Court of the United States · 1932
- Alaska Airlines, Inc. v. BrockSupreme Court of the United States · 1987
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3Cited by12 opinions
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- Commonwealth v. ColeMassachusetts Supreme Judicial Court · 2014
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