The Massachusetts Appeals Court recently handed down a significant decision in Welch v. Commissioner of Revenue, ruling that a former resident’s stock sale was subject to Massachusetts taxation. The decision signals a potential expansion of the Department of Revenue’s reach into non-resident income.

Attorney Laura A. Brown was featured in Massachusetts Lawyers Weekly alongside other top tax litigators to analyze the impact of this ruling. While noting that the state’s aggressive stance may drive business owners to tax-friendly jurisdictions like New Hampshire or Florida, Laura also provided critical insight into the economics of tax defense—weighing the cost of settlement as an “insurance policy” against the high financial and emotional toll of a multi-year audit battle.