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McMANUS v. DEPT. OF REVENUE AND FINANCE

No. 92-727.

499 N.W.2d 726 (1993)

E.J. McMANUS, On Behalf of Himself and All Others Similarly Situated, Appellant, v. STATE of Iowa, DEPARTMENT OF REVENUE AND FINANCE and Gerald D. Bair, Appellees.

Supreme Court of Iowa.

Rehearing Denied June 16, 1993.

Attorney(s) appearing for the Case

David P. McManus of Glausson, Grove, Sole & McManus, Cedar Rapids, for appellant.

Bonnie J. Campbell, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Marcia Mason, Asst. Atty. Gen., for appellees.

Considered by LARSON, P.J., and SCHULTZ, NEUMAN, SNELL, and ANDREASEN, JJ.

LARSON, Justice.

E.J. McManus is a retired federal employee whose retirement benefits were subjected to Iowa income tax at a time when state employees' retirement benefits were exempted. The United States Supreme Court, in Davis v. Michigan Department of Treasury, 489 U.S. 803, 817, 109 S.Ct. 1500, 1508-09, 103 L.Ed.2d 891, 906 (1989), ruled that this disparate treatment of retirement income violated the Federal Public Salary...

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