1. Home
  2. Browse Decisions
  3. Mass.
  4. 376 Mass.
  5. 376 Mass. 861 (1978)
 

DALEY v. STATE TAX COMMISSION

376 Mass. 861 (1978)

383 N.E.2d 1140

FRANK E. DALEY & another vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

December 18, 1978.

Attorney(s) appearing for the Case

Peter J. Murphy, Special Assistant Attorney General, for the State Tax Commission.

Henry K. Mansfield (Virginia C. Hall with him) for the taxpayers.

Present: HENNESSEY, C.J., KAPLAN, WILKINS, LIACOS, & ABRAMS, JJ.

KAPLAN, 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 Commonwealth, the provision, having no counterpart...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases