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CARTER v. DIRECTOR OF REVENUE

No. 73049.

805 S.W.2d 154 (1991)

Gilbert and Virginia CARTER, Appellants, v. DIRECTOR OF REVENUE, STATE OF MISSOURI, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied April 9, 1991.

Attorney(s) appearing for the Case

Gilbert Carter, Nevada, for appellants.

George Cox, Dept. of Revenue, Jefferson City, for respondent.

ROBERTSON, Judge.

Appellants Gilbert and Virginia Carter challenge Missouri's authority to tax portions of their Social Security retirement benefits, claiming that such income taxation violates: (1) equal protection, U.S. Const. amend XIV and Mo. Const. art. I, sec. 2; (2) the Social Security Act, 42 U.S.C. sec. 407; (3) intergovernmental tax immunity, U.S. Const. amend X; (4) Mo. Const. art. X, sec. 18(a) (establishing a revenue ceiling for state revenues); and ...

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