Barker v. Kansas

The State of Kansas taxes the benefits received from the United States by military retirees but does not tax the benefits received by retired state and local government employees. Kan. Stat. Ann. §79-3201 et seq. (1989).1 The issue before us is whether the tax imposed on the military retirees is inconsistent with 4 U. S. C. § 111, which provides:

“The United States consents to the taxation of pay or compensation for personal service as an officer or employee of the United States, a territory or possession or political subdivision thereof, the government of the District of Columbia, or an…