KERR v. KILLIAN

Nos. TX 97-00119, TX 97-00131, TX 97-00150.

955 P.2d 49 (1998)

191 Ariz. 293

Clark J. KERR and Billie Sue Kerr, husband and wife; Susan Moran, Steve Allen and John Udall, individually and as representatives of the class comprised of federal employees who paid Arizona income taxes on federal retirement contributions during one or more of the years 1984 to date, Plaintiffs, v. Mark J. KILLIAN, in his capacity as Director of the Arizona Department of Revenue, the Arizona Department of Revenue of the State of Arizona, Defendant.

Court of Appeals of Arizona.

March 3, 1998.


Attorney(s) appearing for the Case

Bonn, Luscher, Padden & Wilkins, Chtd. by Paul Bonn, Randall Wilkins, John Cassidy and D. Michael Hall, Phoenix, and O'Neil, Cannon & Hollman, S.C. by Eugene O. Duffy, Milwaukee, WI, for plaintiffs.

Grant Woods, Attorney General by Patrick Irvine and Scott Keiper, Assistant Attorney General, Phoenix, for defendant.


CATES, Judge.

1. The matter at issue arises from both an appeal from the Arizona Board of Tax Appeals and the Tax Court case of Kerr v. Waddell. The underlying case was brought by four named plaintiffs, former and current employees of various federal government agencies, who undertook to represent all similarly situated federal employees subject to Arizona's state income tax on federal retirement contributions.1 During the tax years...

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