KERR v. WADDELL

No. 1 CA-TX 92-0010.

183 Ariz. 1 (1994)

899 P.2d 162

Clark J. KERR and Billie Sue Kerr, husband and wife, Susan Moran, Steve Allen, and John Udall, on behalf of themselves and all persons resident in Arizona who were employees of the United States Government in any one or all of the years during the period 1984 through the present and who paid Arizona income taxes on federal retirement contributions for any of such years, and all members of the certified class, Plaintiffs-Appellants, Cross-Appellees, v. Paul WADDELL, individually and as Director of the Department of Revenue of the State of Arizona, Craig Cormier, individually and Assistant Director of the Arizona Department of Revenue, and all unknown agents, employees, successors in office, assistants and all others acting in concert with them or at their direction, and the Department of Revenue of the State of Arizona, Defendants-Appellees, Cross-Appellants.

Court of Appeals of Arizona, Division 1, Department T.

Order Correcting Opinion and Denying Motion for Reconsideration November 10, 1994.

Review Granted and Remanded July 13, 1995.


Attorney(s) appearing for the Case

Bonn, Luscher, Padden & Wilkins, Chartered by Brian A. Luscher, Paul V. Bonn, Randall D. Wilkins, Phoenix, and O'Neil, Cannon & Hollman, S.C. by Eugene O. Duffy and Gregory W. Lyons, Milwaukee, WI, for plaintiffs-appellants.

Grant Woods, Atty. Gen. by Gail H. Boyd, Patrick Irvine, Asst. Attys. Gen., Phoenix, for defendants-appellees.


OPINION

TOCI, Judge.

This is an action by federal employees Clark Kerr, Susan Morgan, Steve Allen, and John Udall (collectively, "the taxpayers") seeking relief under 42 U.S.C. section 1983 (1988) against the director and assistant director of the Arizona Department of Revenue ("ADOR"), both individually and in their official capacities, and ADOR itself (collectively, "defendants") for discriminatory taxation.

Since 1985, the effect of Arizona law...

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