Legal Opinion
Reich v. Collins
Supreme Court of Georgia
Decided December 2, 1993No. S92A0621, S92A0622PublishedCited by 21 opinions
1Opinion of the Court
Clarke, Chief Justice.
In Reich v. Collins, 262 Ga. 625 (422 SE2d 846) (1992) (Reich v. Collins I), we were faced with the issue of whether appellant Reich was entitled to a refund of state income taxes paid on his federal military retirement benefits in view of the decision of the United States Supreme Court in Davis v. Michigan, 489 U. S. 803 (109 SC 1500, 103 LE2d 891) (1989). The latter case held that a state taxing scheme which exempts state retirement benefits from state income taxation but does not so exempt federal retirement benefits violates the United States Constitution.1 The…
2Cases cited4 opinions
- 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
- Reich v. CollinsSupreme Court of Georgia · 1992
- James B. Beam Distilling Co. v. StateSupreme Court of Georgia · 1993
3Cited by21 opinions
- Patterson v. Gladwin Corp.Supreme Court of Alabama · 2002
- Reich v. CollinsSupreme Court of the United States · 1994
- Harper v. Virginia Department of TaxationSupreme Court of Virginia · 1995
- Commonwealth, Revenue Cabinet v. GossumKentucky Supreme Court · 1994
- Watts v. Promina Gwinnett Health System, Inc.Court of Appeals of Georgia · 2000
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