Barker v. State’s Empirical Analysis
1991
Citation profile
4 state decisions
Relationships
Applies 10 U.S.C. § 1408 · 11 U.S.C. § 541 · 26 U.S.C. § 219 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 4 U.S.C. § 111 · 42 U.S.C. § 1983 (Civil Rights Act of 1871 / Section 1983 (Ku Klux Klan Act)) · 42 U.S.C. § 1988
Relies on M'Culloch v. State of Maryland · McCarty v. McCarty · Davis v. Michigan Department of the Treasury · Mansell v. Mansell · Graves v. People of State of New York O'Keefe
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“whether the inconsistent tax treatment is directly related to, and justified by, 'significant differences between the two classes.' " Id., at 816, 109 S.Ct., at 1508 (quoting Phillips Chemical Co. v. Dumas Independent School Dist., 361 U.S. 376 , 383, 80 S.Ct. 474, 479, 4 L.Ed.2d 384 (1960)). 5 Well aware of Davis, the State Supreme Court undertook such an inquiry and concluded that significant differences existed between military retirees, who are taxed by Kansas, and state and local government retirees, who are not. The court proceeded to consider the State's six proffered distinctions between military retirees and state and local government pensioners: 6 "(1) [F]ederal military retirees remain members of the armed forces of the United States after they retire from active duty; they are retired from active duty only; (2) federal military retirees are subject to the Uniform Code of Military Justice (UCMJ) and may be court martialed for offenses committed after retirement; (3) they are subject to restrictions on civilian employment after retirement; (4) federal military retirees are subject to involuntary recall; (5) federal military retirement benefits are not deferred compensation but current pay for continued readiness to return to duty; and (6) the federal military retirement system is noncontributory and funded by annual appropriations from Congress; thus, all benefits received by military retirees have never been subject to tax.”
1 later decision quote this exact passage · from the majoritye.g. Barker v. Kansas“The United States consents to the taxation of pay or compensation for personal service as an officer or employee of the United States, a territory or possession or political subdivision thereof, the government of the District of Columbia, or an agency or instrumentality of one or more of the foregoing, by a duly constituted taxing authority having jurisdiction, if the taxation does not discriminate against the officer or employee because of the source of the pay or compensation.”
1 later decision quote this exact passage · from the majoritye.g. Barker v. Kansas“the distinction is not so much the characterization as current income or deferred compensation, but rather active versus passive activities required to earn the income.”
1 later decision quote this exact passage · from the majoritye.g. Barker v. Kansas
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.