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VAS Holdings & Investments, LLC v. Commissioner of RevenueSJC-13139Argue Date: Wednesday January 5, 2022*Summary: Taxation-- Whether Massachusetts may tax the capital gains of a Florida S corporation in connection with its sale of a Massachusetts limited liability company. Justices: Budd, C.J., Gaziano, Lowy, Cypher, Kafker, Wendlandt, Georges, Jr., JJ. Appellant: VAS Holdings & Investments, LLC Counsel for Appellant: Michael Joseph Bowen, Esquire Appellee: Commissioner of Revenue Counsel for Appellee: Brett M. Goldberg, Esquire Andrew P. O'Meara, Esquire Court Appealed From: Appellate Tax Board Lower Court Judge: Route to SJC: Direct Appellate Review Amici Curiae: Multistate Tax Commission Pro Se Amicus American College of Tax Counsel *Summary is not an official part of the court proceedings, it is presented so that those who access the website will have a general understanding of the legal issues in the case. Access published opinions - View SJC Docket Information - Download Caption text |