Legal Opinion
Reich v. Collins
Supreme Court of Georgia
Decided November 19, 1992No. S92A0621, S92A0622PublishedCited by 24 opinions
1Opinion of the Court
Clarke, Chief Justice.
We granted the appellant’s application to appeal, OCGA § 5-6-35 (a), to consider the issue of his entitlement to a refund of state income taxes paid on his federal military retirement benefits in view of the United States Supreme Court’s decision in Davis v. Michigan, 489 U. S. 803 (109 SC 1500, 103 LE2d 891) (1989).
Former OCGA § 48-7-27 created an income tax exemption for retirement benefits paid by the State of Georgia to retired state employees. No such exemption existed for retirement benefits paid by the federal government to retired federal employees residing in…
2Cases cited10 opinions
- Griffith v. KentuckySupreme Court of the United States · 1987
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
- Harper v. Virginia Department of TaxationSupreme Court of Virginia · 1991
5 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- Reich v. CollinsSupreme Court of the United States · 1994
- Durden v. StateSupreme Court of Georgia · 2013
- Harper v. Virginia Department of TaxationSupreme Court of Virginia · 1995
- Reich v. CollinsSupreme Court of Georgia · 1993
19 more not listed; retrieve them via the Exa API.