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SUPREME COURT OF ARIZONA En Banc ) ) ) ) ) ) ) ) ) ) ) Plaintiffs-Appellees, ) Cross-Appellants, ) ) v. ) ) MARK J. KILLIAN, in his capacity ) as Director of the Arizona ) Department of Revenue, the ) ARIZONA DEPARTMENT OF REVENUE OF ) THE STATE OF ARIZONA, ) ) Defendants-Appellants, ) Cross-Appellees. ) __________________________________) ) STATE OF ARIZONA ex rel., the ) ARIZONA DEPARTMENT OF REVENUE, ) ) Plaintiff-Appellant, ) Cross-Appellee, ) ) v. ) ) CLARK J. KERR and BILLIE SUE ) KERR, husband and wife, ) ) Defendants-Appellees, ) Cross-Appellants. ) __________________________________) ) CLARK J. KERR and BILLIE SUE ) KERR, husband and wife; and ) their ATTORNEYS, BONN, LUSCHER, ) CLARK J. KERR and BILLIE SUE KERR, husband and wife, SUSAN MORAN, STEVE ALLEN and JOHN UDALL, individually and as representatives of the class comprised of federal employees who paid Arizona income taxes on federal retirement contributions during one or more of the years 1984 to date, Arizona Supreme Court No. CV-03-0110-PR Court of Appeals Division One No. 1 CA-TX 00-0023 Arizona Nos. TX TX TX Tax Court 97-00119 97-00131 97-00150

O P I N I O N

) ) ) Counterclaimants-Appellees, ) Cross-Appellants, ) ) v. ) ) STATE OF ARIZONA ex rel., the ) ARIZONA DEPARTMENT OF REVENUE, ) ) Counterdefendant-Appellant, ) Cross-Appellee. ) ) __________________________________) Appeal from the Superior Court of Maricopa County Arizona Tax Court The Honorable William J. Schafer, III, Judge The Honorable Susan R. Bolton, Judge REVERSED IN PART AND REMANDED

PADDEN & WILKINS, CHARTERED and O'NEIL, CANNON & HOLLMAN, S.C.,

Opinion of the Court of Appeals, Division One 204 Ariz. 485, 65 P.3d 434 VACATED IN PART

BONN & WILKINS, CHARTERED By: Paul V. Bonn Randall D. Wilkins D. Michael Hall Brian A. Luscher and O'NEIL, CANNON & HOLLMAN, S.C. By: Eugene O. Duffy Attorneys for Appellees, Cross-Appellants TERRY GODDARD, ATTORNEY GENERAL By: Michael P. Worley Attorneys for Appellant, Cross-Appellee

Phoenix

Milwaukee, WI

Phoenix

2

H U R W I T Z, Justice

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Arizona Law