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After the State denied appellant's request for refunds, he filed suit in the Michigan Court of Claims, alleging that the State's inconsistent treatment of retirement benefits violated 4 U.S.C. § 111, which authorizes States to tax.
Davis v. Michigan Department of Treasury, 489 U.S. 803 (1989), is a case in the Supreme Court of the United States holding that states may not tax federal pensions if they exempt their own state pensions from taxation. [1] In the 1930s, the federal and state governments began to charge income tax on salaries paid to each other's employees.
Case Year: 1989. Case Ruling: 8-1, Reversed and Remanded. Opinion Justice: Kennedy. FACTS. Michigan's revenue code provided that retirement benefits paid to individuals by the state or any of its political subdivisions were exempt from state income taxes.
The treasury department denied Davis’s petition. Davis appealed in state court, arguing that Michigan’s state income tax violated 4 U.S.C. § 111 and the doctrine of intergovernmental tax immunity by discriminating against federal employees.
11 wrz 1990 · Department of Treasury, 185 Mich.App. 406, 462 N.W.2d 762, 764 (1990), the Michigan appellate court found insufficient connections between an inter vivos trust whose grantor was a Michigan resident and the State of Michigan's imposition of an income tax.
27 sie 2024 · Company v Michigan Department of Treasury (Docket No. 365613), the Michigan Court of Appeals affirmed the Opinion and Order issued by the Court of Claims (Docket No. 21-000242-MT), which had granted Treasury’s motion for summary disposition and denied the Taxpayer’s motion for summary disposition.
In its September 20, 2015, decision in Gillette Operations NA v Dep’t of Treasury, 312 Mich App 394 (2015), the Michigan Court of Appeals rejected the taxpayers’ challenge to PA 282 as unconstitutional, holding among other things that the Legislature’s retroactive repeal did not violate the Due Process Clauses of either the U.S. or
