Stephen Schultz 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 Attorney Schultz’s efforts, approximately 150,000 taxpayers received refunds of approximately $250 million.