Estate of Caroline H. Walsh v. Commissioner of Revenue, SJC-13798
Supreme Judicial Court · December 3, 2025
The Supreme Judicial Court heard oral argument in Estate of Caroline H. Walsh v. Commissioner of Revenue, centering on whether formulaic statutory penalties and related interest for late estate-tax filings constitute "fines" subject to Article 26 (excessive fines) protections. Attorneys debated whether the penalties are remedial or punitive and whether the mechanical penalty formula is constitutionally disproportionate.
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