Legal Opinion
Huckaba v. Johnson
Oregon Supreme Court
Decided January 3, 1978No. 1089, SC 25171PublishedCited by 32 opinions
1Opinion of the Court
RICHARDSON, J., Pro Tempore.
This is a suit for declaratory judgment brought before the Oregon Tax Court pursuant to ORS chapter 28. The suit challenges the constitutionality of ORS 316.067 (3) of the Personal Income Tax Act. ORS 316.067 (1) (c) allows a deduction from taxable income of payments received under a retirement system established by the United States; including military retirement systems. The challenged statute, ORS 316.067 (3), denies this exclusion in the case of a military retiree until age 65. The question presented to the court for determination is whether the exclusion from…
2Cases cited8 opinions
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Califano v. JobstSupreme Court of the United States · 1977
- A. C. Dutton Lumber Corp. v. State Tax CommissionOregon Supreme Court · 1961
- Safeway Stores, Inc. v. City of PortlandOregon Supreme Court · 1935
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3Cited by32 opinions
- Jarvill v. City of EugeneOregon Supreme Court · 1980
- Savage v. MunnOregon Supreme Court · 1993
- Mathias v. Department of RevenueOregon Supreme Court · 1991
- Kramer v. City of Lake OswegoOregon Supreme Court · 2019
- Knight v. DEPARTMENT OF REV., STATE OF Or.Oregon Supreme Court · 1982
27 more not listed; retrieve them via the Exa API.