Demoranville v. Commonwealth

Fabricant, Judith, J.

INTRODUCTION

This action presents the third round of litigation arising from the legislature’s enactment of chapter 186 of the acts of 2002, which amended G.L.c. 62, §4, to raise the rate of taxation on capital gains. See Peterson v. Comm’r of Revenue, 441 Mass. 420 (2004) (Peterson J), and Peterson v. Comm’r of Revenue, 444 Mass. 128 (2005) (Peterson 71). After the Supreme Judicial Court struck down two versions of the legislation as in violation of article 44 of the Massachusetts constitution, the legislature enacted §57B of chapter 163 of the acts of 2005, which…