THE SUPREME JUDICIAL COURT IS SOLICITING AMICUS BRIEFS OR MEMORANDA FROM INTERESTED PARTIES IN THE FOLLOWING MATTER PENDING BEFORE THE COURT
ARGUMENT IS SCHEDULED FOR FALL 2009
AMICUS SUBMISSIONS ARE DUE ON OR BEFORE OCTOBER 1, 2009
Philip Demoranville v. Commissioner of Revenue & another
Whether it would be futile to require a taxpayer to exhaust administrative remedies in seeking interest on his capital gains tax overpayment pending rebate, where St. 2005, c. 153 ("An Act Relative to Tax Laws"), provided that any such overpayments were to be rebated in four annual payments "without interest"; whether the plaintiff was constitutionally entitled to interest on his overpayment of capital gains tax, assessment of which was deemed unconstitutional, see Peterson v. Comm'r of Revenue, 441 Mass. 420 (2004), and Peterson v. Comm'r of Revenue, 444 Mass. 128 (2005).
Interested parties may file their briefs in the Office of the Clerk for the Commonwealth, John Adams Courthouse, Suite 1-400, Pemberton Square, Boston MA 02108-1724 (Telephone 617-557-1020). Parties filing amicus briefs are expected to comply with the requirements of Rules 17, 19 and 20 of Mass. Rules of Appellate Procedure. Amicus briefs, to assist the court, should focus on the ramifications of a decision and not solely on the interests of the parties filing such briefs.
|Susan Mellen, Clerk|
May 20, 2009