Davis v. Department of Treasury

Holbrook, Jr., P.J.

This case is on remand from the United States Supreme Court. In our initial decision, we held that § 30(l)(f) of the state Income Tax Act did not impermissibly discriminate against retired federal governmental employees by entirely excluding from taxation retirement and pension benefits realized by state and local government employees but, at the same time, partially taxing those benefits realized by most other retired employees, including retired federal employees. Davis v Dep’t of Treasury, 160 Mich App 98; 408 NW2d 433 (1987), lv den 429 Mich 854 (1987). Relying on the…