Huckaba v. Johnson

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• treating military pensioners differently for income deduction was \reasonably related to the legislative objective of extending the tax benefit on an approximately equal basis to federal retirees\
• requiring both that there be differences between groups of taxpayers treated differently, and that those differences have “a reason- able relationship to the legislative purpose”
• requiring both that there be differences between groups of taxpayers treated differently, and that those differences have “a rea- sonable relationship to the legislative purpose”
• upholding minimum age of 65 for tax benefit for civil service pensions for military veterans
• an equal protection challenge to a tax classification is determined by whether there is a rational basis for the classification
• “We have held that these two constitutional provisions requiring tax uniformity are to be read together.”

Source: CourtListener parenthetical corpus (CC0).