Legal Opinion
Sheehy v. State
Montana Supreme Court
Decided November 14, 1991No. 90-450PublishedCited by 8 opinions
1Opinion of the CourtJustice Weber
In this case, we affirm a decision of the District Court for the First Judicial District, Lewis and Clark County, that the plaintiffs are not entitled to refunds for state taxes paid for the years 1983 through 1988 on their retirement benefits received under the Federal Employees’ Retirement Act.
The issue is whether the opinion of the United States Supreme Court in Davis v. Michigan Department of the Treasury (1989), 489 U.S. 803, 109 S.Ct. 1500, 103 L.Ed.2d 891, should be retroactively applied, entitling the plaintiffs to refunds for taxes paid in previous years.
Plaintiffs are retired…
2Cases cited12 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- James B. Beam Distilling Co. v. GeorgiaSupreme Court of the United States · 1991
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- Dempsey v. Allstate Insurance Co.Montana Supreme Court · 2004
- Sheehy v. Public Employees Retirement DivisionMontana Supreme Court · 1993
- Bass v. StateSupreme Court of South Carolina · 1992
- Dempsey v. Allstate Insurance Co.Montana Supreme Court · 2004
3 more not listed; retrieve them via the Exa API.