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The Court of Claims denied relief, and the Michigan Court of Appeals affirmed, ruling that appellant is an "annuitant" under federal law, rather than an "employee" within the meaning of § 111, and that that section therefore has no application to him.
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 ...
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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.
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.
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.
DAVIS v. MICHIGAN DEPARTMENT OF THE TREASURY is a case that was decided by the Supreme Court of the United States on March 28, 1989. The case was argued before the court on January 9, 1989. In an 8-1 ruling, the U.S. Supreme Court reversed the ruling of the lower court and remanded the case for further proceedings consistent with the Court's ...
