DeMoranville v. Commissioner of Revenue

The plaintiff, Philip DeMoranville, appeals from a decision of the Superior Court dismissing his challenge to the constitutionality of a State tax statute for failure to exhaust administrative remedies deemed “exclusive” by that act. St. 2005, c. 163, § 57B (j). In 2005, the Legislature enacted St. *312005, c. 163, §§ 57, 57A, 57B (abatement act), which authorizes the abatement — without interest — of capital gains taxes levied in 2002, later held unconstitutional. See Peterson v. Commissioner of Revenue, 441 Mass. 420 (2004) (Peterson I); Peterson v. Commissioner of Revenue, 444 Mass. 128…