Legal Opinion
Parrish v. Employees' Retirement System
Supreme Court of Georgia
Decided December 3, 1990No. S90A0575, S90A0576PublishedCited by 13 opinions
1Opinion of the Court
Benham, Justice.
Appellants are retired teachers and retired employees of the State of Georgia, whose retirement benefits were statutorily exempted from state income tax. See OCGA §§ 47-2-332 (a) (1); 47-3-28 (a); 48-7-27 (a) (4) (A) (i) and (viii). In September 1989 appellants’ retirement benefits became subject to state income taxation by the passage and approval of HB No. 1 EX. Appellants maintain that HB No. 1 EX is an unconstitutional impairment of the obligation of their contract with the State.
1. [A] statute or ordinance establishing a retirement plan for government employees becomes a…
2Cases cited8 opinions
- Atlantic Coast Line Railroad v. PhillipsSupreme Court of the United States · 1947
- Withers v. RegisterSupreme Court of Georgia · 1980
- Quillian v. Employees' Retirement SystemSupreme Court of Georgia · 1989
- Nash v. National Preferred Life InsuranceSupreme Court of Georgia · 1966
- Swann v. Board of Trustees of Joint Municipal Employees' Benefit SystemSupreme Court of Georgia · 1987
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Smith v. BaptisteSupreme Court of Georgia · 2010
- Zarate-Martinez v. EchemendiaSupreme Court of Georgia · 2016
- Pierce v. State Ex Rel. New Mexico Taxation & Revenue DepartmentNew Mexico Supreme Court · 1995
- Collins v. City of DaltonSupreme Court of Georgia · 1991
- Alverson v. Employees' Retirement SystemCourt of Appeals of Georgia · 2005
8 more not listed; retrieve them via the Exa API.