ESTATE OF BOHN v. WADDELL

No. 1 CA-TX 91-008.

174 Ariz. 239 (1992)

848 P.2d 324

ESTATE of John L. BOHN, Shirley Bohn, Donald and Mary Rutan, husband and wife, and Carl Linton, a single man, Plaintiffs-Appellants, Cross Appellees, v. Paul WADDELL, individually and as Director of the Department of Revenue of the State of Arizona; Department of Revenue of the State of Arizona, and Craig Cormier, individually and as the Assistant Director of the Arizona Department of Revenue, et al., Defendants-Appellees, Cross Appellants.

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

Review Denied April 13, 1993.


Attorney(s) appearing for the Case

Bonn, Luscher, Padden & Wilkins, Chartered by Paul V. Bonn, Robert A. Jensen, Brian A. Luscher, Randall D. Wilkins, John H. Cassidy, Phoenix, and O'Neil, Cannon & Hollman, S.C. by Eugene O. Duffy, Gregory W. Lyons, Milwaukee, WI, for plaintiffs-appellants, cross appellees.

Grant Woods, Atty. Gen. by Gail H. Boyd, Asst. Atty. Gen., William D. Hostetler, Asst. Atty. Gen., Phoenix, for defendants-appellees, cross appellants.


OPINION

TOCI, Judge.

During the tax years 1984 through 1988, Arizona's income tax laws exempted from income taxation 100% of state, county, and municipal retirement benefits paid to retired employees of those political entities, while exempting only the first $2,500 of federal retirement benefits paid to retired federal employees.

On March 28, 1989, the United States Supreme Court, in Davis v. Michigan Dep't of Treasury, 489 U...

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