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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.
Oct 25 2023. Petition for a writ of certiorari filed. (Response due November 27, 2023) Petition Appendix Certificate of Word Count Proof of Service. Oct 31 2023. Waiver of right of respondent Michigan Department of Treasury to respond filed. Main Document. Nov 01 2023. DISTRIBUTED for Conference of 11/17/2023.
Inc. v. Maxwell, 283 U.S. 123 (1931). Under those standards, the application of Michigan’s standard apportionment formula here results in gross distortion that requires alternative apportionment. First, the income statutorily apportioned to Michigan is out of all appropriate proportion to the
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 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.
11 wrz 1990 · In Blue v. 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. Summary of this case from Linn v. Dep't of Revenue
In Davis v. Michigan Department of Treasury, 489 U.S. 803 (1989), this Court applied the intergovernmental tax immunity doctrine—which is coextensive with 4 U.S.C. § 111(a)—to strike down a state law that exempted from taxable income the retirement income of all of Michigan’s state
