davis
michigan
dept
treasury
argued
january
decided
march
years
appellant
michigan
resident
former
federal
employee
paid
state
income
tax
federal
retirement
benefits
accordance
michigan
income
tax
act
exempts
taxation
retirement
benefits
paid
state
political
subdivisions
taxes
retirement
benefits
paid
employers
including
federal
government
state
denied
appellant
request
refunds
filed
suit
michigan
claims
alleging
state
inconsistent
treatment
retirement
benefits
violated
authorizes
tax
pay
compensation
personal
services
federal
officer
employee
taxation
discriminate
employee
source
pay
compensation
claims
denied
relief
michigan
appeals
affirmed
ruling
appellant
annuitant
federal
law
rather
employee
within
meaning
section
therefore
application
appeals
also
held
doctrine
intergovernmental
tax
immunity
render
state
discriminatory
tax
scheme
unconstitutional
since
discrimination
justified
test
state
interest
attracting
retaining
qualified
employees
legitimate
objective
rationally
achieved
retirement
plan
offering
economic
inducements
held
section
applies
federal
retirees
appellant
state
contention
section
limited
current
federal
employees
refuted
plain
language
statute
first
clause
since
amount
civil
service
retirement
benefits
based
computed
upon
individual
salary
years
service
represents
deferred
compensation
service
government
therefore
constitutes
pay
compensation
federal
employee
within
meaning
clause
state
contention
since
quoted
language
occur
statute
second
nondiscrimination
clause
clause
applies
current
employees
hypertechnical
fails
read
nondiscrimination
clause
context
within
overall
statutory
scheme
reference
pay
compensation
latter
clause
must
context
mean
pay
compensation
defined
section
first
clause
thus
includes
retirement
benefits
state
reading
clause
implausible
unlikely
congress
consented
discriminatory
taxation
retired
federal
civil
servants
pensions
refusing
permit
taxation
current
employees
nothing
statutory
language
legislative
history
suggest
result
pp
section
language
purpose
legislative
history
establish
scope
nondiscrimination
clause
grant
retention
limited
tax
immunity
federal
employees
coextensive
must
determined
reference
prohibition
discriminatory
taxes
embodied
modern
constitutional
doctrine
intergovernmental
tax
immunity
pp
michigan
tax
scheme
violates
principles
intergovernmental
tax
immunity
favoring
retired
state
local
government
employees
retired
federal
employees
pp
state
contention
appellant
entitled
claim
protection
immunity
doctrine
without
merit
although
doctrine
based
need
protect
sovereign
governmental
operations
undue
interference
another
sovereign
precedents
establish
private
entities
individuals
subjected
discriminatory
taxation
account
dealings
sovereign
receive
protection
constitutional
doctrine
see
example
phillips
chemical
dumas
independent
school
pp
determining
whether
state
inconsistent
tax
treatment
federal
state
retirees
permissible
relevant
inquiry
whether
inconsistency
directly
related
justified
significant
differences
two
classes
phillips
supra
state
claimed
interest
hiring
qualified
civil
servants
inducement
tax
exemption
retirement
benefits
irrelevant
inquiry
since
merely
demonstrates
state
rational
reason
discriminating
two
similar
groups
retirees
without
demonstrating
differences
groups
moreover
state
claim
retirement
benefits
significantly
less
munificent
federal
benefits
terms
vesting
requirements
rate
accrual
benefit
computations
insufficient
justify
type
blanket
exemption
issue
tax
exemption
truly
intended
account
differences
benefits
discriminate
basis
source
benefits
rather
discriminate
basis
amount
benefits
received
individual
retirees
pp
state
concedes
refund
appropriate
circumstances
appellant
entitled
refund
extent
paid
taxes
pursuant
invalid
michigan
scheme
however
additional
claim
prospective
relief
discriminatory
taxation
decided
state
courts
whose
special
expertise
state
law
puts
better
position
fashion
remedy
appropriate
comply
constitutional
mandate
equal
treatment
pp
kennedy
delivered
opinion
rehnquist
brennan
white
marshall
blackmun
scalia
joined
stevens
filed
dissenting
opinion
post
paul
davis
pro
se
argued
cause
filed
briefs
appellant
michael
kellogg
argued
cause
amicus
curiae
urging
reversal
brief
solicitor
general
fried
assistant
attorney
general
rose
deputy
solicitor
general
merrill
david
english
carmack
steven
parks
thomas
casey
assistant
solicitor
general
michigan
argued
cause
appellee
brief
frank
kelley
attorney
general
louis
caruso
solicitor
general
richard
roesch
ross
bishop
assistant
attorneys
general
joseph
scott
michael
kator
filed
brief
national
association
retired
federal
employees
amicus
curiae
urging
reversal
justice
kennedy
delivered
opinion
state
michigan
exempts
taxation
retirement
benefits
paid
state
political
subdivisions
levies
income
tax
retirement
benefits
paid
employers
including
federal
government
question
presented
case
whether
michigan
tax
scheme
violates
federal
law
appellant
paul
davis
michigan
resident
former
employee
government
receives
retirement
benefits
pursuant
civil
service
retirement
act
et
seq
years
appellant
paid
michigan
state
income
tax
federal
retirement
benefits
accordance
comp
laws
ann
supp
statute
defines
taxable
income
manner
excludes
retirement
benefits
received
state
political
subdivisions
includes
forms
retirement
benefits
effect
definition
retirement
benefits
retired
state
employees
exempt
state
taxation
benefits
received
retired
federal
employees
appellant
petitioned
refunds
state
taxes
paid
federal
retirement
benefits
request
denied
appellant
filed
suit
michigan
claims
appellant
complaint
amended
include
tax
year
averred
federal
retirement
benefits
legally
taxable
michigan
income
tax
law
state
inconsistent
treatment
state
federal
retirement
benefits
discriminated
federal
retirees
violation
preserves
federal
employees
immunity
discriminatory
state
taxation
see
public
salary
tax
act
ch
stat
codified
amended
claims
however
denied
relief
app
juris
statement
michigan
appeals
affirmed
app
first
rejected
appellant
claim
invalidated
state
tax
appellant
federal
benefits
noting
applies
federal
employees
determined
appellant
status
federal
law
annuitant
rather
employee
consequence
concluded
application
davis
since
considered
employee
within
meaning
act
michigan
appeals
next
rejected
appellant
contention
doctrine
intergovernmental
tax
immunity
rendered
state
tax
treatment
federal
retirement
benefits
unconstitutional
conceding
tax
may
held
invalid
operates
discriminate
federal
government
deals
examined
state
justifications
discrimination
test
ibid
determined
state
interest
attracting
retaining
qualified
employees
legitimate
state
objective
rationally
achieved
retirement
plan
offering
economic
inducements
upheld
statute
michigan
denied
appellant
application
leave
appeal
noted
probable
jurisdiction
ii
appellant
places
principal
reliance
relevant
part
section
provides
consents
taxation
pay
compensation
personal
service
officer
employee
duly
constituted
taxing
authority
jurisdiction
taxation
discriminate
officer
employee
source
pay
compensation
state
points
however
reference
compensation
personal
services
officer
employee
occurs
first
part
defines
extent
congress
consent
state
taxation
latter
part
section
provides
consent
extend
taxes
discriminate
federal
employees
instead
nondiscrimination
clause
speaks
terms
discriminat
ion
officer
employee
source
pay
compensation
state
concludes
whatever
scope
congress
consent
taxation
first
portion
nondiscrimination
clause
applies
current
federal
employees
although
state
hypertechnical
reading
nondiscrimination
clause
inconsistent
language
provision
examined
isolation
statutory
language
construed
vacuum
fundamental
canon
statutory
construction
words
statute
must
read
context
view
place
overall
statutory
scheme
see
morton
first
part
read
together
nondiscrimination
clause
operative
words
statute
follows
consents
taxation
pay
compensation
taxation
discriminate
source
pay
compensation
reference
pay
compensation
last
clause
must
context
mean
pay
compensation
defined
first
part
section
since
pay
compensation
includes
retirement
benefits
nondiscrimination
clause
must
include
well
interpretation
nondiscrimination
clause
implausible
best
difficult
imagine
congress
consented
discriminatory
taxation
pensions
retired
federal
civil
servants
refusing
permit
taxation
current
employees
nothing
statutory
language
even
legislative
history
suggests
result
congress
perhaps
used
precise
language
overall
meaning
unmistakable
waives
whatever
immunity
past
present
federal
employees
otherwise
enjoy
state
taxation
salaries
retirement
benefits
forms
compensation
paid
account
employment
federal
government
except
extent
taxation
discriminates
account
source
compensation
iii
section
enacted
part
public
salary
tax
act
primary
purpose
impose
federal
income
tax
salaries
state
local
government
employees
prior
adoption
act
salaries
government
employees
state
federal
generally
thought
exempt
taxation
another
sovereign
doctrine
intergovernmental
tax
immunity
doctrine
genesis
mcculloch
maryland
wheat
held
state
maryland
impose
discriminatory
tax
bank
chief
justice
marshall
opinion
reasoned
bank
instrumentality
federal
government
used
carry
effect
government
delegated
powers
taxation
state
unconstitutionally
interfere
exercise
powers
time
mcculloch
read
broadly
bar
taxation
one
sovereign
employees
another
see
collector
day
wall
invalidating
federal
income
tax
salary
state
judge
dobbins
commissioners
erie
county
pet
invalidating
state
tax
federal
officer
rule
based
rationale
tax
income
party
received
contract
government
tax
contract
thus
tax
government
burdened
government
power
enter
contract
south
carolina
baker
subsequent
cases
however
began
turn
away
expansive
applications
immunity
doctrine
thus
helvering
gerhardt
held
federal
government
levy
nondiscriminatory
taxes
incomes
state
employees
following
year
graves
new
york
ex
rel
overruled
line
cases
exempted
government
employees
nondiscriminatory
taxation
graves
therefore
intergovernmental
tax
immunity
barred
taxes
imposed
directly
one
sovereign
discriminated
sovereign
dealt
midst
judicial
revision
immunity
doctrine
congress
decided
extend
federal
income
tax
state
local
government
employees
public
salary
tax
act
enacted
helvering
gerhardt
supra
upheld
imposition
federal
income
taxes
state
civil
servants
congress
relied
decision
support
broad
assertion
federal
taxing
authority
however
act
drafted
considered
committee
passed
house
representatives
announcement
decision
graves
new
york
ex
rel
supra
first
time
permitted
state
taxation
federal
employees
result
legislative
process
leading
adoption
act
unclear
whether
state
taxation
federal
employees
still
barred
intergovernmental
tax
immunity
despite
abrogation
state
employees
immunity
federal
taxation
see
supra
certain
indications
case
mcculloch
maryland
wheat
federal
officers
employees
may
without
consent
subjected
income
taxation
authority
various
dissatisfied
uncertain
state
affairs
concerned
considerations
fairness
demanded
equal
tax
treatment
state
federal
employees
congress
decided
ensure
federal
employees
remain
immune
state
taxation
time
state
government
employees
required
pay
federal
income
taxes
see
supra
supra
accordingly
proposed
act
expressly
waived
whatever
immunity
otherwise
shielded
federal
employees
nondiscriminatory
state
taxes
time
statute
enacted
course
decision
graves
announced
constitutional
immunity
doctrine
longer
proscribed
nondiscriminatory
state
taxation
federal
employees
effect
simply
codified
result
graves
foreclosed
possibility
subsequent
judicial
reconsideration
case
might
reestablish
broader
interpretation
immunity
doctrine
section
waive
aspects
intergovernmental
tax
immunity
however
final
clause
section
contains
exception
state
taxes
discriminate
federal
employees
basis
source
compensation
nondiscrimination
clause
closely
parallels
nondiscrimination
component
constitutional
immunity
doctrine
time
mcculloch
maryland
barred
taxes
operat
discriminate
government
deals
city
detroit
see
also
mcculloch
maryland
supra
miller
milwaukee
helvering
gerhardt
supra
phillips
chemical
dumas
independent
school
memphis
bank
trust
garner
view
similarity
language
purpose
constitutional
principle
nondiscrimination
statutory
nondiscrimination
clause
given
consciously
drafted
background
tax
immunity
cases
reasonable
conclude
congress
drew
upon
constitutional
doctrine
defining
scope
immunity
retained
congress
codifies
judicially
defined
concept
presumed
absent
express
statement
contrary
congress
intended
adopt
interpretation
placed
concept
courts
see
midlantic
national
bank
new
jersey
dept
environmental
protection
morissette
hence
conclude
retention
immunity
coextensive
prohibition
discriminatory
taxes
embodied
modern
constitutional
doctrine
intergovernmental
tax
immunity
cf
memphis
bank
trust
supra
construing
permits
nondiscriminatory
state
taxation
interest
federal
obligations
principally
restatement
constitutional
rule
face
purports
nothing
partial
congressional
consent
nondiscriminatory
state
taxation
federal
employees
argued
however
negative
implication
also
constitutes
affirmative
statutory
grant
immunity
discriminatory
state
taxation
addition
coextensive
protection
afforded
constitutional
doctrine
regardless
whether
provides
independent
basis
finding
immunity
merely
preserves
traditional
constitutional
prohibition
discriminatory
taxes
however
inquiry
either
case
scope
immunity
granted
retained
nondiscrimination
clause
determined
reference
constitutional
doctrine
thus
dispositive
question
case
whether
tax
imposed
appellant
barred
doctrine
intergovernmental
tax
immunity
iv
undisputed
michigan
tax
system
discriminates
favor
retired
state
employees
retired
federal
employees
state
argues
however
appellant
entitled
claim
protection
immunity
doctrine
event
state
inconsistent
treatment
federal
state
government
retirees
justified
meaningful
differences
two
classes
support
first
contention
state
points
purpose
immunity
doctrine
protect
governments
private
entities
individuals
result
long
challenged
tax
interfere
federal
government
ability
perform
governmental
functions
constitutional
doctrine
violated
true
intergovernmental
tax
immunity
based
need
protect
sovereign
governmental
operations
undue
interference
graves
mcculloch
maryland
follow
private
entities
individuals
subjected
discriminatory
taxation
account
dealings
sovereign
receive
protection
constitutional
doctrine
indeed
precedent
contrary
phillips
chemical
supra
example
considered
private
corporation
claim
state
tax
discriminated
private
lessees
federal
land
concluded
tax
discriminate
unconstitutionally
lessee
accordingly
held
tax
exacted
emphasis
added
see
also
memphis
bank
trust
supra
moses
lake
homes
grant
county
collector
day
wall
dobbins
commissioners
erie
county
pet
state
offers
reasons
departing
settled
rule
decline
precedents
imposition
heavier
tax
burden
deal
one
sovereign
imposed
deal
must
justified
significant
differences
two
classes
phillips
chemical
dumas
independent
school
determining
whether
standard
justification
met
inappropriate
rely
solely
mode
analysis
developed
equal
protection
cases
previously
observed
decisions
equal
protection
field
necessarily
controlling
problems
intergovernmental
tax
immunity
involved
government
interests
must
weighed
balance
instead
relevant
inquiry
whether
inconsistent
tax
treatment
directly
related
justified
significant
differences
two
classes
state
points
two
allegedly
significant
differences
federal
state
retirees
first
state
suggests
interest
hiring
retaining
qualified
civil
servants
inducement
tax
exemption
retirement
benefits
sufficient
justify
preferential
treatment
retired
employees
argument
wholly
beside
point
however
nothing
demonstrate
significant
differences
two
classes
rather
merely
demonstrates
state
rational
reason
discriminating
two
similar
groups
retirees
state
interest
adopting
discriminatory
tax
matter
substantial
simply
irrelevant
inquiry
nature
two
classes
receiving
inconsistent
treatment
see
second
state
argues
retirement
benefits
significantly
less
munificent
offered
federal
government
terms
vesting
requirements
rate
accrual
computation
benefit
amounts
substantial
differences
value
retirement
benefits
paid
two
classes
state
view
justify
inconsistent
tax
treatment
even
assuming
state
estimate
relative
value
state
federal
retirement
benefits
generally
correct
believe
difference
suffices
justify
type
blanket
exemption
issue
case
average
retired
federal
civil
servant
receives
larger
pension
state
counterpart
undoubtedly
many
individual
instances
opposite
holds
true
tax
exemption
truly
intended
account
differences
retirement
benefits
discriminate
basis
source
benefits
michigan
statute
rather
discriminate
basis
amount
benefits
received
individual
retirees
cf
phillips
chemical
supra
rejecting
proffered
rationale
state
unfavorable
tax
treatment
lessees
federal
property
evenhanded
application
rationale
resulted
inclusion
lessees
state
property
disfavored
class
well
reasons
conclude
michigan
income
tax
act
violates
principles
intergovernmental
tax
immunity
favoring
retired
state
local
government
employees
retired
federal
employees
state
conceded
refund
appropriate
circumstances
see
brief
appellee
extent
appellant
paid
taxes
pursuant
invalid
tax
scheme
entitled
refund
see
moines
national
bank
bennett
appellant
also
seeks
prospective
relief
discriminatory
taxation
respect
claim
however
best
position
ascertain
appropriate
remedy
invalidation
michigan
income
tax
law
entirety
obviously
eliminate
constitutional
violation
constitution
require
drastic
solution
recognized
cases
involving
invalid
classifications
distribution
government
benefits
appropriate
remedy
mandate
equal
treatment
result
accomplished
withdrawal
benefits
favored
class
well
extension
benefits
excluded
class
heckler
mathews
see
moines
national
bank
supra
see
also
welsh
harlan
concurring
judgment
case
appellant
claim
resolved
either
extending
tax
exemption
retired
federal
employees
retired
employees
eliminating
exemption
retired
state
local
government
employees
latter
approach
course
construed
direct
imposition
state
tax
remedy
beyond
power
federal
see
moses
lake
homes
grant
county
federal
courts
may
assess
levy
taxes
permissibility
either
approach
moreover
depends
part
severability
portion
remainder
michigan
income
tax
act
question
state
law
within
special
expertise
michigan
courts
see
louis
liggett
lee
follows
michigan
courts
best
position
determine
comply
mandate
equal
treatment
judgment
appeals
reversed
case
remanded
proceedings
inconsistent
opinion
ordered
footnotes
pertinent
part
statute
provides
taxable
income
means
adjusted
gross
income
defined
internal
revenue
code
subject
following
adjustments
deduct
extent
included
adjusted
gross
income
retirement
pension
benefits
received
public
retirement
system
created
act
state
political
subdivision
state
iv
retirement
pension
benefits
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