Vogl v. Department of Revenue
Oregon Supreme Court
(Cases consolidated for argument and opinion)
1Opinion of the CourtGillette, J.
The primary issue in these consolidated cases is whether Oregon Laws 1995, chapter 569, a statute that increases Public Employees Retirement System (PERS) benefits to compensate for “injuries” to PERS beneficiaries that arise out of the taxation of their PERS benefits, violates the “equal tax treatment” requirement that is inherent in the federal doctrine of intergovernmental tax immunity. 1 The plaintiffs in these two very different cases argue that the answer to that question is “yes” and that the courts below erred in concluding otherwise. We agree with plaintiffs that the statute violates…
2Cases cited6 opinions
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Hughes v. State of OregonOregon Supreme Court · 1992
- Taylor v. Multnomah County Deputy Sheriff's Retirement BoardOregon Supreme Court · 1973
- Sheehy v. Public Employees Retirement DivisionMontana Supreme Court · 1993
- Ragsdale v. Department of RevenueOregon Supreme Court · 1995
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3Cited by10 opinions
- Moro v. State of OregonOregon Supreme Court · 2015
- Weiss v. McFaddenSupreme Court of Arkansas · 2004
- Power Resources Cooperative v. Department of RevenueOregon Supreme Court · 2000
- Sundermier v. State ex rel. Public Employees Retirement SystemCourt of Appeals of Oregon · 2015
- Ward v. StateSupreme Court of South Carolina · 2003
5 more not listed; retrieve them via the Exa API.