Legal Opinion

Ward v. State

Supreme Court of South Carolina

Decided November 6, 2000No. 25209PublishedCited by 31 opinions

1Opinion of the Court

MOORE, Acting Chief Justice:

The circuit court granted the State’s motion to dismiss. We reverse and remand.

FACTS

This case was filed as a class action suit arising from State action taken as result of the Davis v. Michigan Dep’t of Treasury 1 and Bass 2 cases. Following Davis, the General Assembly passed Act No. 189 of 1989 which eliminated the challenged tax exemption for state retirees and simultaneously increased the pension benefits for state retirees to offset the increased tax liability resulting from the lost exemption. 3 In 1998, appellants (Federal Retirees) brought this declaratory…

2Cases cited18 opinions

  1. Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
  2. McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
  3. Joytime Distributors & Amusement Co. v. StateSupreme Court of South Carolina · 1999
  4. Palmetto Alliance, Inc. v. South Carolina Public Service CommissionSupreme Court of South Carolina · 1984
  5. Dove v. Gold Kist, Inc.Supreme Court of South Carolina · 1994

13 more not listed; retrieve them via the Exa API.

3Cited by31 opinions

  1. Travelscape, LLC v. South Carolina Department of RevenueSupreme Court of South Carolina · 2011
  2. Unisys Corp. v. South Carolina Budget & Control Board Division of General Services Information Technology Management OfficeSupreme Court of South Carolina · 2001
  3. Capital City Insurance v. BP Staff, Inc.Court of Appeals of South Carolina · 2009
  4. Dorman v. South Carolina Department of Health & Environmental ControlCourt of Appeals of South Carolina · 2002
  5. Fraternal Order of Police v. South Carolina Department of RevenueSupreme Court of South Carolina · 2002

26 more not listed; retrieve them via the Exa API.

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