Partners Mark D. Engel Stephen Schultz Robert A. Adelson Of Counsel Peter L. Koff Stephen M. Politi Michael Roitman

Peterson v. Commissioner of Revenue, Massachusetts Supreme Judicial Court The firm challenged the constitutionality of a law which increased the tax on capital gains in the middle of a tax year. After three years, two wins in the Massachusetts Supreme Judicial Court, and a successful lobbying effort, the Massachusetts General Court changed the effective date of the increase in taxes on capital gains from May 1, 2002 to January 1, 2003. As the result of Engel & Schultz's efforts spearheaded by attorney Stephen Schultz, approximately 150,000 taxpayers will get refunds of approximately $250 million. Engel & Schultz, LLP 265 Franklin Street, Suite 1801 Boston, Massachusetts 02110 Telephone: (617) 951-9980 Fax: (617) 951-0048 mail@engelschultz.com © 2006 Engel & Schultz, LLP The material contained herein may be considered advertising by the Massachusetts Supreme Judicial Court