(DOWNLOAD) "Strelecki v. Oklahoma Tax Comn" by South Carolina Supreme Court # Book PDF Kindle ePub Free
eBook details
- Title: Strelecki v. Oklahoma Tax Comn
- Author : South Carolina Supreme Court
- Release Date : January 28, 1993
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 87 KB
Description
1 The issue urged upon us on review is whether the new rule of federal law announced in Davis v. Michigan Dept. of Treasury applies retroactively to require refunds - on Taxpayers timely claims for a correct amount - of state income tax overpayments on Taxpayers federal retirement income excludable under Davis? We answer in the affirmative. The U.S. Supreme Courts recent jurisprudence in Harper v. Virginia Dept. of Taxation - which applies the retroactivity analysis of James B. Beam Distilling Co. v. Georgia - mandates retroactive application of the nondiscrimination principle announced in Davis State law affords these Taxpayers the remedy they seek.
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