HARPER v. VIRGINIA DEPT. OF TAXATION

No. 91-794.

509 U.S. 86 (1993)

HARPER et al. v. VIRGINIA DEPARTMENT OF TAXATION

United States Supreme Court.

Decided June 18, 1993.


Attorney(s) appearing for the Case

Michael J. Kator argued the cause and filed the briefs for petitioners.

Gail Starling Marshall argued the cause for respondent. With her on the brief were Mary Sue Terry, Attorney General of Virginia, Stephen D. Rosenthal, Chief Deputy Attorney General, Gregory E. Lucyk and N. Pendleton Rogers, Senior Assistant Attorneys General, Barbara H. Vann, Assistant Attorney General, and Peter W. Low.*

Thomas, J., delivered the opinion of the Court, in which Blackmun, Stevens, Scalia, and Souter, JJ., joined, and in Parts I and III of which White and Kennedy, JJ., joined. Scalia, J., filed a concurring opinion, p. 102. Kennedy, J., filed an opinion concurring in part and concurring in the judgment, in which White, J., joined, p. 110. O'Connor, J., filed a dissenting opinion, in which Rehnquist, C. J., joined, p. 113.


Justice Thomas, delivered the opinion of the Court.

In Davis v. Michigan Dept. of Treasury, 489 U.S. 803 (1989), we held that a State violates the constitutional doctrine of intergovernmental tax immunity when it taxes retirement benefits paid by the Federal Government but exempts from taxation all retirement benefits paid by the State or its political subdivisions. Relying on...

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