Legal Opinion
Harper v. Virginia Department of Taxation
Supreme Court of Virginia
Decided November 8, 1991No. Record 900770; Record 900792PublishedCited by 22 opinions
1Opinion of the CourtJustice Stephenson
These cases are before us again, having been remanded for our further consideration from the Supreme Court of the United States,_U.S__, 111 S.Ct. 2883 (1991).
In Davis v. Michigan Dept. of Treasury, 489 U.S. 803 (1989), the Supreme Court decided that state taxation of pension income of retired federal government employees, while exempting from taxation pension income of retired state government employees, violated the doctrine of intergovernmental tax immunity embodied in the supremacy clause of the Constitution of the United States. The appellants in the present case (collectively, Harper)…
2Cases cited11 opinions
- Griffith v. KentuckySupreme Court of the United States · 1987
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- United States v. L. A. Tucker Truck Lines, Inc.Supreme Court of the United States · 1952
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- James B. Beam Distilling Co. v. GeorgiaSupreme Court of the United States · 1991
6 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- Strelecki v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Hughes v. State of OregonOregon Supreme Court · 1992
- Reich v. CollinsSupreme Court of Georgia · 1992
- Harper v. Virginia Department of TaxationSupreme Court of Virginia · 1995
17 more not listed; retrieve them via the Exa API.