Hackman v. Director of Revenue

ROBERTSON, Judge.

On March 28, 1989, the United States Supreme Court decided Davis v. Michigan Department of Treasury, — U.S. -, 109 S.Ct. 1500, 103 L.Ed.2d 891 (1989). Davis held that Michigan’s income taxation scheme, which exempted from taxation all retirement benefits paid by the state or its political subdivisions but levied an income tax on retirement benefits paid retired federal employees, violated 4 U.S.C. § 111.1

In this case we face two issues: First, whether Missouri’s exemption from income taxation of certain retirement benefits paid public employees and Missouri’s concomitant…