Legal Opinion
Kuhn v. State Dept. of Revenue of State of Colo.
Supreme Court of Colorado
Decided September 16, 1991No. 90SA299, 90SA300PublishedCited by 29 opinions
1Opinion of the CourtJustice Erickson
This is a consolidated appeal by two groups of taxpayers who contend that section 39-22-104(4)(g), 16B C.R.S. (1988 Supp.), unconstitutionally discriminated between federal military retirees under age fifty-five and all other retirees under age fifty-five based on the source of their retirement pay. Section 39-22-104(4)(g) was repealed in 1989. In both Kuhn v. State, No. 89CV9164 (Denver Dist. Ct. June 8, 1990), and Reimer v. Department of Revenue, No. 89CV3837 (El Paso Dist.Ct. April 13, 1990), the trial courts found that the tax imposed under section 39-22-104(4)(g) was unconstitutional and…
2Cases cited28 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Sosna v. IowaSupreme Court of the United States · 1975
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- McCarty v. McCartySupreme Court of the United States · 1981
- James B. Beam Distilling Co. v. GeorgiaSupreme Court of the United States · 1991
23 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- Freedom Colorado Information, Inc. v. El Paso County Sheriff's DepartmentSupreme Court of Colorado · 2008
- State v. Golden's Concrete Co.Supreme Court of Colorado · 1998
- Barker v. KansasSupreme Court of the United States · 1992
- Kuhn v. State Ex Rel. Department of RevenueSupreme Court of Colorado · 1995
24 more not listed; retrieve them via the Exa API.