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SHEEHY v. PUBLIC EMPLOYEES RETIREMENT DIV.

No. 92-499.

864 P.2d 762 (1993)

Edmund F. SHEEHY, Catherine N. Sheehy, Junius Chadwick, Lillian Paul, and Ben Johns, on behalf of themselves, and all other similarly situated taxpayers, Plaintiffs and Appellants, v. PUBLIC EMPLOYEES RETIREMENT DIVISION, Teachers Retirement Division, Department of Administration; State of Montana; Departments of Revenue, State of Montana, Defendants and Respondents, v. Association of Montana Retired Public Employees, et al., Defendants and Respondents.

Supreme Court of Montana.

Submitted on July 27, 1993.

Decided November 23, 1993.

Rehearing Denied December 23, 1993.

Attorney(s) appearing for the Case

Edmund F. Sheehy, Jr. (argued); Cannon & Sheehy, Helena, for plaintiffs and appellants.

David W. Woodgerd, Dept. of Revenue, R. Bruce McGinnis (argued), Tax Counsel, Brenda Nordlund (argued), Dept. of Administration; Helena, for defendants and respondents.

Leo Berry, Browning, Kaleczyc, Berry & Hoven, Helena for defendants-respondents Ass'n of MT Retired Public Employees.

GRAY, Justice.

This is an appeal from the grant of summary judgment to defendants by the First Judicial District Court, Lewis and Clark County. We affirm in part and reverse in part.

We consider the following issues on appeal:

1. Did the District Court err in concluding that no contractual right existed in certain state retirees to continued exemption from taxation of state retirement benefits, and that Ch. 823, 1991 Mont. Laws, does not violate Article...

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