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Reagan v. Commissioner of RevenueSJC-13287Argue Date: Monday December 5, 2022*Summary: Taxation-- Taxpayers are appealing a decision of the Appellate Tax Board allowing the Commissioner of Revenue to impose a Massachusetts income tax on capital gain from the sale of an urban development project governed by Massachusetts G.L. c. 121A. Justices: Budd, C.J., Gaziano, Lowy, Cypher, Kafker, Wendlandt, Georges, Jr., JJ. Appellant: James J. Reagan Counsel for Appellant: Richard L. Jones, Esquire Caroline Kupiec, Esquire Appellee: Commissioner of Revenue Counsel for Appellee: Andrew P. O'Meara, Esquire Michael P. Clifford, Esquire Celine E. de la Foscade-Condon, Esquire Michael T. Fatale, Esquire Court Appealed From: Appellate Tax Board Lower Court Judge: Route to SJC: Sua Sponte Transfer from Appeals Court Amici Curiae: New England Legal Foundation , PioneerLegal, LLC *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 |