Barker v. State

The opinion of the court was delivered by

Six, J.:

This is a constitutional law case. Plaintiffs/taxpayers (retired military), in consolidated class actions, challenge the taxing of federal military retirement benefits under the Kansas Income Tax Act (KITA), K.S.A. 79-3201 et seq. State and local government retirement benefits are not taxed under KITA.

The plaintiffs/taxpayers appeal from the trial court’s memorandum decision and order, which denied their motion for summary judgment and entered summary judgment in favor of the defendants (the State, the Department of Revenue, and two state…