Bouchard v. Clark

OPINION

FAY, Chief Justice.

The petitioners, Maurice and Lucille Bou-chard, appeal by means of a writ of certio-rari from a District Court judgment in favor of the respondent, R. Gary Clark, tax administrator, denying the petitioners’ request for a refund of state income taxes paid on federal pension benefits. Additionally the petitioners assert, for the first time on appeal, that the taxation of federal pension benefits by the State of Rhode Island is unconstitutionally discriminatory toward retired federal employees. We affirm the judgment of the District Court denying the petitioners a…