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Parrish v. Employees' Retirement System

Citations

  • 398 S.E.2d 353
  • 260 Ga. 613

How courts have described this case

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

  • “ ‘[Irrevocable,’ as used [in the Special Privileges and Immunities clause of the Georgia Constitution], mean[s] ‘incapable of being revoked’”
  • irrevocable statutory tax exemption unconstitutional, and therefore new legislation subjecting retirement benefits to state taxation was not unconstitutional impairment of contractual obligation
  • exemption from state income tax of vested state pension payments may be repealed

Source: CourtListener parenthetical corpus (CC0).

Judges: Benham, Smith, Bell

Read full opinion on CourtListener

Cited by

11 cases in this archive cite this case.

Cites

12 cases in this archive are cited by this case.

Other cases named Parrish v. Employees' Retirement System

2 other CourtListener records share this case name.

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.