Legal Opinion
Carter v. Director of Revenue
Supreme Court of Missouri
Decided March 5, 1991No. 73049PublishedCited by 4 opinions
1Opinion of the Court
ROBERTSON, Judge.
Appellants Gilbert and Virginia Carter challenge Missouri’s authority to tax portions of their Social Security retirement benefits, claiming that such income taxation violates: (1) equal protection, U.S. Const, amend XIV and Mo. Const, art. I, sec. 2; (2) the Social Security Act, 42 U.S.C. sec. 407; (3) intergovernmental tax immunity, U.S. Const, amend X; (4) Mo. Const, art. X, sec. 18(a) (establishing a revenue ceiling for state revenues); and (5) Mo. Const, art. Ill, sec. 1 (vesting legislative power in the Missouri General Assembly). The Administrative Hearing Commission…
2Cases cited15 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Exxon Corp. v. EagertonSupreme Court of the United States · 1983
- South Carolina v. BakerSupreme Court of the United States · 1988
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3Cited by4 opinions
- Sprint Communications Co. v. Director of RevenueSupreme Court of Missouri · 2002
- Witte v. Director of RevenueSupreme Court of Missouri · 1992
- State Ex Rel. May Department Stores Co. v. KoupalSupreme Court of Missouri · 1992
- State Ex Rel. May Department Stores Co. v. KoupalSupreme Court of Missouri · 1992