Massachusetts Taxpayers Foundation, Inc. v. Secretary of Administration

This complaint for declaratory judgment, filed in the Supreme Judicial Court for Suffolk County and reported here by a single justice, seeks a declaration that the provisions of St. 1985, c. 593, § 6, which establish a graduated system of exemptions from the Massachusetts personal income tax are unconstitutional. The case was reported to us by a single justice for our decision of the following question: “Do the provisions of Section 6 of Chapter 593 of the Acts of 1985, which establish a series of personal exemptions from the personal income tax in Massachusetts, violate the proportionality…