Legal Opinion
Kerr v. Killian
Court of Appeals of Arizona
Decided April 13, 2000No. 1 CA-TX 98-0014PublishedCited by 20 opinions
1Opinion of the Court
OPINION
KLEINSCHMIDT, Judge.
¶ 1 This is an appeal by the Arizona Department of Revenue from an award of fees to attorneys who successfully represented taxpayers on a refund claim. We affirm.
¶2 Before 1991, Arizona exempted from state income tax the amount of money state and local government employees paid into retirement plans. In Davis v. Michigan Dept. of Treasury, 489 U.S. 803, 109 S.Ct. 1500, 103 L.Ed.2d 891 (1989), the United States Supreme Court invalidated a similar tax provision because no exemption was afforded federal employees. The court ruled that the exemption was not in accord…
2Cases cited27 opinions
- Alyeska Pipeline Service Co. v. Wilderness SocietySupreme Court of the United States · 1975
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Sprague v. Ticonic National BankSupreme Court of the United States · 1939
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- Boeing Co. v. Van GemertSupreme Court of the United States · 1980
22 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Jordan v. Department of Motor VehiclesCalifornia Court of Appeal · 2002
- Hawes v. Colorado Division of InsuranceSupreme Court of Colorado · 2003
- Fields v. Elected Officials' Retirement PlanArizona Supreme Court · 2014
- Valder Law Offices v. Keenan Law FirmCourt of Appeals of Arizona · 2006
- Burke v. Arizona State Retirement SystemCourt of Appeals of Arizona · 2003
15 more not listed; retrieve them via the Exa API.