Massachusetts Supreme Judicial Court December 18, 1978 (Daley v. State Tax Commission)

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.