KUHN v. STATE DEPT. OF REVENUE OF STATE OF COLO.

Nos. 90SA299, 90SA300.

817 P.2d 101 (1991)

Wendel Speer KUHN, Jr., Francis E. Becker, Jr., Bruce C. Derenthal, Julian Russell Dracon, Jacqueline Farrar, Robert J. Flor, Edward N. Gootee, Jr., David S. Harrigan, Jerry D. Jacks, Joe B. Mohorn, Richard C. Poyns, Donald L. Tatterson, Drew Charles Weyland, Richard W. Zolman, and all others similarly situated, Plaintiffs-Appellees/Cross-Appellants, v. STATE of Colorado, the DEPARTMENT OF REVENUE OF the STATE OF COLORADO, and John J. Tipton, in his capacity as Executive Director of the Department of Revenue of the State of Colorado, Defendants-Appellants/Cross-Appellees. Gary Boyd REIMER and James A. Mundt, Individually, and Gary Boyd Reimer, James A. Mundt, the Pikes Peak Chapter of the Retired Officers Association, a Colorado Non-Profit Corporation, and Chapter One of the Retired Enlisted Association, a Colorado Non-Profit Corporation, as Representatives of a Class of Those Similarly Situated Being Colorado Residents Receiving Retired Pay from the United States of America by Virtue of Federal Military Service, Plaintiffs-Appellees, and Wendel Speer Kuhn, Jr., Francis E. Becker, Jr., Bruce C. Derenthal, Julian Russell Dracon, Jacqueline Farrar, Robert J. Flor, Edward N. Gootee, Jr., David S. Harrigan, Jerry D. Jacks, Joe B. Mohorn, Richard C. Poyns, Donald L. Tatterson, Drew Charles Weyland, Richard W. Zolman, and All Others Similarly Situated, Intervenors-Appellees, v. The EXECUTIVE DIRECTOR OF the DEPARTMENT OF REVENUE OF the STATE OF COLORADO, and the State of Colorado, Defendants-Appellants.

Supreme Court of Colorado, En Banc.

September 16, 1991.


Attorney(s) appearing for the Case

Coghill & Goodspeed, P.C., G. Stephen Long, Paul E. Goodspeed, Mark Apelman, Denver, Sparks Dix Enoch, P.C., R. Kenneth Sparks, Timothy V. Dix, Colorado Springs, for plaintiffs-appellees/cross-appellants, and intervenors-appellees.

Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Maurice G. Knaizer, Deputy Atty. Gen., Larry A. Williams, First Asst. Atty. Gen., Thomas D. Fears, Michael L. Bieda, Asst. Attys. Gen., Denver, for defendants-appellants/cross-appellees, and defendants-appellants.

Warren, Mundt & Martin, P.C., James A. Mundt, Colorado Springs, for plaintiffs-appellees.


Justice ERICKSON delivered the Opinion of the Court.

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...

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