Kerr v. Killian’s Empirical Analysis

Citation profile

4 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “¶ 34 The trial court could reasonably have concluded that certification of a class of those whose refund claims had been denied would have not been “superior to other available methods for the fair and efficient adjudication of the controversy.” Ariz. R. Civ. P. 23(b)(3). Each member of the prospective class would already have invoked the process contemplated by Arizona Individual Income Tax Ruling ITR 98-1 and would have been entitled to appeal the denial of their claims administratively and judicially. See A.R.S. §§ 42-1101, -1104, - 1106, -1118, -1119, -1122, -1251 through - 1254 (1999 and Supp.2000). The trial court might understandably have been reluctant to overlay a second, redundant level of judicial supervision on the individual claims payment process that ADOR had already undertaken for tax years 1985 through 1990. ¶ 35 As we have mentioned, the putative class would also have encompassed refund ‘claimants’ who had filed no written refund claims with ADOR in any form. In Arizona Department of Revenue v. Dougherty (Ladewig), 198 Ariz. 1 , 6 P.3d 306 (App.2000), review granted January 9, 2001, this court held that a tax refund action may be brought and maintained as a class action, but that membership in the putative class is restricted to those taxpayers who have exhausted applicable statutory administrative remedies before the Department of Revenue and the Board of Tax Appeals. The Arizona Supreme Court’s opinion on that issue will be controlling. We do not propose t”

   1 later decision quote this exact passage
   e.g. Kerr v. Killian

2. “Section 43-1001(2) disadvantages all Arizona resident individual taxpayers, private or governmental, who make mandatory retirement plan contributions that are not “picked up” or paid directly by their employers, over all Arizona resident individual taxpayers whose private or governmental employers pick up or directly pay their mandatory retirement contributions. Either of these groups may contain both state or local government employees and federal employees. The Arizona taxing scheme does not single out all or any subgroup of state or local governmental employees for advantageous treatment as against all others. It likewise does not single out all or any subgroup of federal employees for disadvantageous treatment as against all others. Under those circumstances, despite the fact that some state and local employees are taxed more favorably than federal employees and other Arizona income taxpayers by virtue of A.R.S. section 43-1001(2), we conclude as a matter of law that Arizona law does not discriminate against the plaintiff taxpayers or their putative class “because of the source of [them] pay or compensation” in violation of 4 U.S.C. § 111 .”

   1 later decision quote this exact passage
   e.g. Kerr v. Killian

3. “Massachusetts tax law distinguishes between contributory and noncontributory retirement plans, not between State and Federal retirees. “The determining factor for the Massachusetts exemption is whether the retirement fund is a ‘contributory fund to which the employee has contributed.’ ” Technical Information Release (TIR) 89-6 (May 10,1989), 2 Official Mass-Tax Guide at 369 (West 1995). “Any Federal retirement income is exempt from Massachusetts tax if the system is contributory and the employee actually contributed,” id., and, on the other hand, “[a] noncontributory government pension, received by a retired employee of [a political subdivision of the Commonwealth] ... is includible [sic] in the Massachusetts gross income of the employee ... in the taxable year in which the pension is paid.” Letter Ruling 81-51 (June 11,1981), supra at 576. In sum, the statutory provisions treat retirement benefits paid by the Commonwealth and the Federal government in precisely the same way.”

   1 later decision quote this exact passage
   e.g. Kerr v. Killian