Legal Opinion
Daley v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided December 18, 1978PublishedCited by 15 opinions
1Opinion of the CourtKaplan, J.
When G. L. c. 62, our State income tax law, was rewritten in 1971 to impose a tax "in conformity with the Federal model” (Ingraham v. State Tax Comm’n, 368 Mass. 242, 247 [1975]), the possibility was created that at some fringe point the new law might collide with art. 44 of the Amendments to the Constitution of the Common wealth, the provision, having no counterpart in the Constitution of the United States, which commands a single rate of tax on income from any given "class” of property. 2 The present case involves such a collision.
Frank E. Daley, upon terminating his employment with the…
2Cases cited8 opinions
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- First Federal Savings & Loan Ass'n v. State Tax CommissionMassachusetts Supreme Judicial Court · 1977
- First Federal Savings & Loan Ass'n v. Tax CommissionSupreme Court of the United States · 1978
- Raymer v. Tax CommissionerMassachusetts Supreme Judicial Court · 1921
- Barnes v. State Tax CommissionMassachusetts Supreme Judicial Court · 1973
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Massachusetts Teachers Ass'n v. Secretary of the CommonwealthMassachusetts Supreme Judicial Court · 1981
- Tax Equity Alliance v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1996
- Dow Chemical Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1979
- Salhanick v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1984
- Commissioner of Revenue v. LonsteinMassachusetts Supreme Judicial Court · 1989
10 more not listed; retrieve them via the Exa API.