State Ex Rel. Harvey v. Morgan

Does the limitation of the benefits of ch. 580 to persons sixty-five or over constitute an unreasonable and arbitrary classification that denies others equal protection of the laws?

We are in agreement with petitioner’s general proposition that a classification of “citizens and taxpayers, for purposes of income tax credits and refunds, in an arbitrary and unreasonable way, not germane to the purpose of the statute,” would constitute a denial of equal protection of the laws. But we cannot agree that the facts before us require that we hold this enactment unconstitutional.

The petitioner contends…