Gilson v. Department of Treasury

Defendant appeals as of right from a ruling of the Court of Claims and presents this Court with the following issues of first impression: Does § 30(l)(f) of the Michigan Income Tax Act, MCL 206.30(l)(f); MSA 7.557(130)(l)(f), violate the Privileges and Immunities Clause, US Const, art IV, § 2, the dormant Commerce Clause, US Const, art I, § 8, and the Equal Protection Clause, US Const, art XIV, § 1, of the United States Constitution because it excludes from taxable income the entire pension income received by retirees from Michigan public retirement systems and from other states’ public…