Legal Opinion
Bass v. State
Supreme Court of South Carolina
Decided July 31, 1990No. 23216PublishedCited by 15 opinions
1Per curiam
This action was commenced by federal retirees against the State of South Carolina and the South Carolina Tax Commission (hereafter, collectively referred to as the “State”) on April 4,1989. The action was brought because of a March 28, 1989 United States Supreme Court decision, Davis v. Michigan Dept. of Treasury, 489 U.S. 803, 109 S. Ct. 1500, 103 L. Ed. (2d) 891 (1989), in which it was held that state taxation of income of persons retired from employment or service with the federal government at a greater rate than the taxation of income of persons retired from state service, violated the…
2Cases cited16 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Trimble v. GordonSupreme Court of the United States · 1977
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
11 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Strelecki v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Harper v. Virginia Department of TaxationSupreme Court of Virginia · 1991
- Ward v. StateSupreme Court of South Carolina · 2000
- Swanson v. StateSupreme Court of North Carolina · 1991
- Fonger v. Department of TreasuryMichigan Court of Appeals · 1992
10 more not listed; retrieve them via the Exa API.