Evans v. State

BURNETT, Justice:

This case presents cross-appeals from the order of the circuit court denying, in part, and granting, in part, respondents/appellants’ motion to dismiss. We reverse.

FACTS

In Davis v. Michigan Dep’t of Treasury, 489 U.S. 803, 109 S.Ct. 1500, 103 L.Ed.2d 891 (1989), the United States Supreme Court held the doctrine of intergovernmental immunity and 4 U.S.C. § 111 (1997) prohibit the states from taxing federal government retirees at a greater rate than state and local government retirees are taxed. Davis held states could cure the infirmity “either by extending the tax exemption…