Preview:

No. 92-499

IN THE SUPREME COURT OF THE STATE OF MONTANA

1993

EDMUND F. SHEEHY, CATHERINE N. SHEEHY,
JUNIUS CHADWICK, LILLIAN PAUL, and
BEN JOHNS, on behalf of themselves, and
all other similarly situated taxpayers,

Plaintiffs and Appellants,

PUBLIC EMPMYEES RETIREMENT DIVISION,
TEACHERS RETIREMENT DIVISION, DEPmTMENT
OF ADMINISTRATION: STATE OF MONTANA:
and DEPARTMENT OF' REVENUE, STATE OF MONTANA,

Defendants and Respondents,

ASSOCIATION OF MONTANA RETIRED PUBLIC EMPMYEES, et al.,

Defendants and Respondents.

APPEAL FROM: District Court of the First Judicial District,

7.---A LL-,..
e-.--....L..
ot~uLVL Lur LUUJILY uf Lewis and Clark, The Honorable Thomas C. Honzel, Judge presiding.
COUNSEL OF RECORD:

For Appellants:

Edmund F. Sheehy, Jr. (argued); Cannon & Sheehy, Helena, Montana
For Respondents:

David W. Woodgerd, Dep't of Revenue, Helena, Montana

R. Bruce McGinnis (argued), Tax Counsel, Helena, MT
Brenda Nordlund (argued), Dep't of Administration,
Helena, Montana

Leo Berry; Browning, Kaleczyc, Berry & Hoven, Helena Montana (Association of Montana Retired Public Employees)
Heard: April 28, 1993 Submitted: July 27, 1993 i #IA Decided: November 23, 1993
Filed:

Justice Karla M. Gray delivered the Opinion of the Court.

This is an appeal from the grant of summary judgment to
defendants by the First Judicial District Court, Lewis and Clark
County. We affirm in part and reverse in part.

We consider the following issues on appeal:

1.
Did the District Court err in concluding that no
contractual right existed in certain state retirees to
continued exemption from taxation of state retirement
benefits, and that Ch. 823, 1991 Mont. Laws, does not
violate Article 11, Sec. 31 of the Montana Constitution?


2.
Did the District Court err in concluding that the provision of Ch. 823, 1991 Mont. Laws, phasing out the $3,600 exemption does not violate 4 U.S.C.

Download 418bf4e5-5ee5-409e-8a7d-59608c3c872e.pdf

Montana Law