Schnorbus v. Director of Revenue

HIGGINS, Judge.

Appellants seek relief from a decision of the Administrative Hearing Commission denying their claims for refunds of Missouri individual income taxes for the years 1986-1988. They contend that taxing retirement benefits derived from employment by private nongovernmental employers, while exempting retirement benefits derived from governmental employers, is not constitutionally permissible. 1 In support, they assert no rational basis or legitimate state interest exists for the state’s separate classification of governmental and nongovernmental retirees in derogation of their…