Kuhn v. State Ex Rel. Department of Revenue

We accepted jurisdiction pursuant to section 13-4-110(l)(a), 6A C.R.S. (1987), 1 to review the Denver District Court’s May 4, 1994, order in Kuhn v. Colorado, No. 94SA324 (Denver Dist.Ct. May 4,1994). 2 We affirm.

On June 16, 1989, a class action was filed by federal military retirees against the State of Colorado (state) asserting that Colorado tax statute section 39-22-104(4)(g), 16B C.R.S. (1988 Supp.), was unconstitutional because of the United States Supreme Court’s decision in Davis v. Michigan Department of Treasury, 489 U.S. 803, 109 S.Ct. 1500, 103 L.Ed.2d 891 (1989). In Kuhn v. State…