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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.
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 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 Claims arguing that the state's tax policy violated 4 U.S.C. 111 by taxing benefits paid to federal employees but not to state ...
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.
1 lis 2023 · v. Michigan Department of Treasury: Docketed: October 27, 2023: Lower Ct: Supreme Court of Michigan: Case Numbers: (163742) Decision Date: July 31, 2023: ... Council On State Taxation 122 C Street NW, Suite 330 Washington, DC 20001 kfrieden@cost.org: 2024845215: Party name: Council On State Taxation: Dirk Giseburt
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.
The Battle for the Paul Bunyan Trophy is an American college football rivalry between the Michigan Wolverines and the Michigan State Spartans. The teams first played in 1898 and have met 116 times. The game has now been played uninterrupted, every year since 1945.
