No. 1 CA-TX 92-0010.

185 Ariz. 457 (1996)

916 P.2d 1173

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.

April 23, 1996.

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, Gregory W. Lyons, Milwaukee, WI, for Appellants/Cross-Appellees.

Grant Woods, Attorney General by Gail H. Boyd, Assistant Attorney General, Patrick Irvine, Assistant Attorney General, Phoenix, for Appellees/Cross-Appellants.


TOCI, Judge.

Arizona previously exempted from income taxation all contributions to retirement plans paid for by state or local governmental employers, but levied an income tax on retirement contributions paid for by the federal government. The United States Supreme Court found a similar tax scheme violative of the doctrine of intergovernmental tax immunity in Davis v. Michigan Department of Treasury, 489 U.S. 803...

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