SCHNORBUS v. DIRECTOR OF REVENUE

No. 72096.

790 S.W.2d 241 (1990)

Joseph E. and Jeanette SCHNORBUS, Richard L. and Gladys M. Benner, Charles and Nora H. Franks, and Sam White, Appellants, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

June 19, 1990.


Attorney(s) appearing for the Case

Clyde Craig, St. Louis, for appellants.

William L. Webster, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., George Cox, Raymond T. Wagner, Jr., Dept. of Revenue, Jefferson City, for respondent.

Richard Shinners, St. Louis, for amicus curiae, Oil, Chemical & Atomic Workers Local 5-6.

Ronald C. Gladney, St. Louis, for amicus curiae, Amalgamated Transit Union Div. No. 788.


HIGGINS, Judge.

Appellants seek relief from a decision of the Administrative Hearing Commission denying their claims for refunds of Missouri individual income taxes for the years 1986-1988. They contend that taxing retirement benefits derived from employment by private nongovernmental employers, while exempting retirement benefits derived from governmental employers, is not constitutionally permissible.1 In support, they assert no rational...

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