Legal Opinion
Ward v. State
Supreme Court of South Carolina
Decided December 8, 2003No. 25758PublishedCited by 3 opinions
1Opinion of the Court
Justice BURNETT:
Appellant Doris Stieglitz Ward brings this direct appeal on behalf of a class of federal retirees challenging the circuit court’s decision upholding the constitutionality of Act 189,1989 Acts 628 (Act 189). Federal retirees claim that South Carolina discriminates in taxation between state and federal retirees in violation of the federal constitutional and statutory intergovernmental tax immunity doctrine. For the following reasons, we affirm the judgment of the circuit court.
ISSUE
Did the circuit court err in holding that Act 189 does not violate the intergovernmental tax…
2Cases cited8 opinions
- New York v. United StatesSupreme Court of the United States · 1992
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- West Lynn Creamery, Inc. v. HealySupreme Court of the United States · 1994
- United States v. Gary Nelson JohnsonCourt of Appeals for the Fourth Circuit · 1997
- Sheehy v. Public Employees Retirement DivisionMontana Supreme Court · 1993
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3Cited by3 opinions
- Anonymous Taxpayer v. South Carolina Department of RevenueSupreme Court of South Carolina · 2008
- Thompson v. Utah State Tax CommissionUtah Supreme Court · 2004
- Ward, Individually and on Behalf of All Others Similarly Situated v. South CarolinaSupreme Court of the United States · 2004