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KERR v. KILLIAN

No. 1 CA-TX 98-0014.

3 P.3d 1133 (2000)

197 Ariz. 213

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-Appellees, 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, Defendants-Appellants. State of Arizona, ex rel., the Arizona Department of Revenue, Plaintiffs-Appellants, v. Clark J. Kerr and Billie Sue Kerr, husband and wife, Defendants-Appellees. Clark J. Kerr and Billie Sue Kerr, husband and wife; and their attorneys, Bonn, Luscher, Padden & Wilkins, Chartered and O'Neil, Cannon & Hollman, S.C., Counterclaimants-Appellees, v. State of Arizona, ex rel., the Arizona Department of Revenue, Counterdefendants-Appellants.

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

As Amended April 13, 2000.

Attorney(s) appearing for the Case

Janet A. Napolitano, The Attorney General by Patrick Irvine, Assistant Attorney General, Phoenix, for Appellants.

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

Marikay Lee-Martinez, Phoenix, Amicus Curiae.

J. Robert Cuatto, Phoenix, Amicus Curiae.

OPINION

KLEINSCHMIDT, Judge.

¶ 1 This is an appeal by the Arizona Department of Revenue from an award of fees to attorneys who successfully represented taxpayers on a refund claim. We affirm.

¶ 2 Before 1991, Arizona exempted from state income tax the amount of money state and local government employees paid into retirement plans. In Davis v. Michigan Dept. of Treasury, 489 U.S. 803, 109 S.Ct. 1500...

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