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The Michigan Court of Appeals next rejected appellant's contention that the doctrine of intergovernmental tax immunity rendered the State's tax treatment of federal retirement benefits unconstitutional.
Opinion of the Court. The Supreme Court ruled 8-1 in favor of Davis. The majority opinion, written by Justice Anthony Kennedy, held that states could not tax federal retirement benefits if they exempted their own state retirement benefits from taxation.
Facts of the case. Paul Davis, a resident of Michigan, worked for the federal government and upon retirement received benefits. Michigan law exempts state retirement benefits from state taxes. Smith unsuccessfully petitioned for a refund on the state taxes he paid on his federal retirement benefits. He then filed suit in the Michigan Court of ...
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.
In Davis v. Michigan Department of Treasury,' the Supreme Court held that a Michigan state statute, which imposed taxes on retirement benefits paid by the. federal government to its retirees, but not retirement benefits paid by the Michigan.
1 lis 2023 · Supreme Court of Michigan: Case Numbers: (163742) Decision Date: July 31, 2023: Rehearing Denied: Discretionary Court Decision Date: ... Waiver of right of respondent Michigan Department of Treasury to respond filed. Main Document: Nov 01 2023: DISTRIBUTED for Conference of 11/17/2023. Nov 10 2023: Brief amicus curiae of The Institute for ...
Supreme Court of the United States. ________________ FR. Petitioner, v. IGAN DEPARTMENT OF T. Respondent. ____________________ ON PETITION FOR A WRIT OF CERTIORARI TO THE SUPREME COURT OF MICHIGAN. ____________________ BRIEF OF THE INSTITUTE FOR PROFESSIONALS IN TAXATION AS AMICUS CURIAE IN SUPPORT OF PETITIONER. _____________________ MARK A. LOYD
