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WARD v. STATE

No. 25758.

356 S.C. 449 (2003)

590 S.E.2d 30

Doris Stieglitz WARD, individually and on behalf of all others similarly situated, Appellants, v. STATE of South Carolina, Respondent.

Supreme Court of South Carolina.

Decided December 8, 2003.

Attorney(s) appearing for the Case

A. Camden Lewis, of Lewis, Babcock & Hawkins, LLP; John M.S. Hoefer and Paige Jones Gossett, of Willoughby & Hoefer, PA, all of Columbia, for appellants.

Vance J. Bettis and Shahin Vafai, of Gignilliat, Savitz & Bettis, L.L.P., of Columbia, for respondent.

Justice BURNETT:

Appellant Doris Stieglitz Ward brings this direct appeal on behalf of a class of federal retirees challenging the circuit court's decision upholding the constitutionality of Act 189, 1989 Acts 623 (Act 189). Federal retirees claim that South Carolina discriminates in taxation between state and federal retirees in violation of the federal constitutional and statutory intergovernmental tax immunity doctrine. For the following reasons, we affirm the...

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