Molter v. Department of Treasury

Plaintiff appeals from a January 2, 1990, order of the Court of Claims granting partial summary disposition under MCR 2.116(0(10) in favor of defendant and dismissing plaintiffs complaint for a refund of Michigan income tax. Defendant cross appeals from the Court of Claims’ finding that defendant violated plaintiffs equal protection rights. We affirm in part and reverse in part.

Plaintiff was employed by defendant until his retirement on December 31,1980. In 1976, plaintiff entered into a deferred compensation plan established pursuant to 26 USC 457 (hereinafter the 457 plan) that was offered…