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SHEEHY v. STATE

No. 90-450.

820 P.2d 1257 (1991)

Edmund F. SHEEHY, Margaret Fleming, George McGovern, Donald Zack, Richard G. Branch, Charles W. Vandiest, and Arnold S. Wirtala, on behalf of themselves and all other similarly situated federal employees, both civil service employees and military employees, residing in the State of Montana, who have been subjected to paying state income tax on their pensions, Plaintiffs and Appellants, v. STATE of Montana, the Department of Revenue, a State Agency within the Executive Branch of State Government, of the State of Montana, Defendants and Respondents.

Supreme Court of Montana.

Decided November 14, 1991.

Rehearing Denied December 19, 1991.

Attorney(s) appearing for the Case

Edmund F. Sheehy, Jr. (argued), Cannon & Sheehy, Helena, for plaintiffs and appellants.

R. Bruce McGinnis (argued), Dept. of Revenue, Helena, for defendants and respondents.

WEBER, Justice.

In this case, we affirm a decision of the District Court for the First Judicial District, Lewis and Clark County, that the plaintiffs are not entitled to refunds for state taxes paid for the years 1983 through 1988 on their retirement benefits received under the Federal Employees' Retirement Act.

The issue is whether the opinion of the United States Supreme Court in Davis v. Michigan Department of the Treasury (1989),

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