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Harper v. Virginia Department of Taxation

509 U.S. 86 (1993)

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Harper v. Virginia Department of Taxation

United States Supreme Court
509 U.S. 86 (1993)

  • Written by Heather Whittemore, JD

Facts

In Davis v. Michigan Department of Treasury, 489 U.S. 803 (1989), the United States Supreme Court held that a state violates the doctrine of intergovernmental tax immunity if it taxes federal retirement benefits but exempts state or local retirement benefits from taxation. Prior to Davis, Virginia (defendant) had a law that taxed federal retirement benefits but exempted state and local retirement benefits. After Davis was decided, a group of federal civil service and military retirees (the federal retirees) (plaintiffs) sought a refund of taxes paid on retirement benefits. A state trial court denied the federal retirees’ request. In doing so, the trial court applied the factors from Chevron Oil Co. v. Huson, 404 U.S. 97 (1971), and determined that prospective application of Davis would not affect its future operation and that retroactive application of Davis would result in inequity. The Virginia Supreme Court affirmed the trial court, holding that Davis should apply prospectively, not retroactively. The United States Supreme Court granted certiorari.

Rule of Law

Issue

Holding and Reasoning (Thomas, J.)

Concurrence (Kennedy, J.)

Concurrence (Scalia, J.)

Dissent (O’Connor, J.)

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