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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.
In 1984 Davis petitioned the Michigan Department of Treasury (the treasury department) (defendant) for a refund of the income taxes he paid on his federal retirement benefits. The treasury department denied Davis’s petition.
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.
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.
Michigan Department of the Treasury Case Brief Summary: A man in Michigan was upset that he had to pay state income tax on his federal retirement benefits while state and local government retirees did not have to pay taxes on their retirement benefits.
18 cze 2003 · On May 22, 2000, Plaintiffs-Appellants filed a motion for partial summary judgment, through which they sought an order declaring that the Treasury Defendants' "past affirmative action," "racial and gender preferences in hiring and promotions," and "current ad hoc informal affirmative action" violate the Fourteenth Amendment to the United States ...
STATE OF MICHIGAN IN THE SUPREME COURT. Appeal from the Michigan Court of Appeals Tukel, P.J., and Sawyer and Riordan, JJ. VECTREN INFRASTRUCTURE SERVICES CORP., . Plaintiff-Appellee, v. ARTMENT OF TREASURY, Defendant-Appellant. / Supreme Court No. 163742. Court of Appeals No. 345462. Court of Claims No. 17-000107-MT.
